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EARNINGS AND DIVIDENDS PER SHARE (Details) - USD ($)
$ / shares in Units, $ in Thousands
 3 Months Ended 9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2025
Sep. 30, 2024
Earnings Per Share [Abstract]        
Net earnings attributable to Eastman $ 47,000 $ 180,000 $ 369,000 $ 575,000
Weighted average shares used for basic EPS (in shares) 114,400,000 116,400,000 114,900,000 117,000,000.0
Dilutive effect of stock options and other awards 1,000,000.0 1,400,000 1,100,000 1,300,000
Weighted average shares used for diluted EPS (in shares) 115,400,000 117,800,000 116,000,000.0 118,300,000
Earnings Per Share, Basic $ 0.41 $ 1.55 $ 3.21 $ 4.91
Earnings Per Share, Diluted $ 0.40 $ 1.53 $ 3.18 $ 4.86
Underlying options excluded from the computation of diluted earnings per share (in shares) 3,284,539 1,315,375 2,823,847 1,234,513
Cash dividends declared (per share) $ 0.83 $ 0.81 $ 2.49 $ 2.43
Shares repurchased (in shares) 776,977 1,018,269 1,420,768 2,018,274
Stock Repurchased During Period, Value $ 50,000 $ 100,000 $ 100,000 $ 200,000