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Summary of significant accounting policies (Tables)
 12 Months Ended
Dec. 31, 2021
Text block [abstract]  
Summary of Ownership Interests in Subsidiaries
                   
Percentage of

Ownership (%)
         
                   
December 31,
         
Name of investor
   
Name of investee
   
Main business
   
Location
   
2020
     
2021
     
Note
  
The Company
    ChipMOS U.S.A., Inc. (“ChipMOS USA”)    Marketing of semiconductors and electronic related products    San Jose, USA      100        100           
The Company
   
ChipMOS TECHNOLOGIES (BVI) LTD.
(“ChipMOS BVI”)
    Holding company    British Virgin Islands      100        100           
ChipMOS BVI
    ChipMOS SEMICONDUCTORS (Shanghai) LTD. (“ChipMOS Shanghai”)    Marketing of semiconductors and electronic related products    Shanghai, People’s Republic of China (“PRC”)      100        100           
Estimated Useful Life for Depreciation of Individual Assets
 
Buildings    5 to 51 years
Machinery and equipment    2 to 8 years
Tools    2 to 4 years
Others    2 to 6 years