This book constitutes the proceedings of the 26th International Conference on Internet Computing and IoT, ICOMP 2025, and the 27th International Conference on Artificial Intelligence, ICAI 2025. They were held as part of the 2025 World Congress in Computer Science, Computer Engineering, and Applied Computing, CSCE 2025, which took place in Las Vegas, NV, USA, during July 21-24, 2025. The ICAI 2025 Conference received a total of 293 submissions, of which 59 papers were accepted. The ICOMP 2025 Conference received 62 submissions, of which 14 papers were accepted. This volume includes 35 of the accepted papers from ICAI 2025 and ICOMP 2025. They were organized in topical sections as follows: Internet Computing, Internet of Things, and Applications; Internet of Things, Security, Distributed Processing, and Applications; Artificial Intelligence and Health Informatics; Artificial Intelligence, Security, Power-Aware Methods, and Applications; Artificial Intelligence and Applications; and Poster Research Papers.