XML 155 R137.htm IDEA: XBRL DOCUMENT
v3.22.1

Income Tax - Summary of Analysis of Deferred Income Tax and Liabilities (Detail) - TWD ($) $ in Millions | Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
--- | --- | --- | --- | ---
Deferred Income Tax Assets [Member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Deferred Tax Asset and Liabilty | $ 49,153.9 | $ 25,958.2 | $ 17,928.4 | $ 16,806.4
Deferred Income Tax Liabilities [Member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Deferred Tax Asset and Liabilty | (1,873.9) | (1,729.9) | (344.4) | (233.3)
Depreciation [Member] | Deferred Income Tax Assets [Member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Deferred Tax Asset and Liabilty | 34,720.7 | 19,354.4 | 13,547.2 | 11,839.2
Refund Liability [Member] | Deferred Income Tax Assets [Member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Deferred Tax Asset and Liabilty | 5,986.2 | 3,755.1 | 2,150.4 | 2,594.0
Investment Tax Credits [Member] | Deferred Income Tax Assets [Member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Deferred Tax Asset and Liabilty | 5,621.7 |  |  |
Net Defined Benefit Liability [Member] | Deferred Income Tax Assets [Member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Deferred Tax Asset and Liabilty | 1,237.1 | 1,342.1 | 1,016.3 | 1,084.9
Unrealized Loss On Inventories [Member] | Deferred Income Tax Assets [Member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Deferred Tax Asset and Liabilty | 899.0 | 858.5 | 469.4 | 751.0
Deferred Compensation Cost [Member] | Deferred Income Tax Assets [Member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Deferred Tax Asset and Liabilty | 374.0 | 330.3 | 323.1 | 271.7
Investments In Equity Instruments At FVTOCI [Member] | Deferred Income Tax Assets [Member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Deferred Tax Asset and Liabilty | 10.1 | 66.3 | 65.7 | 56.2
Others [member] | Deferred Income Tax Assets [Member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Deferred Tax Asset and Liabilty | 305.1 | 251.5 | 356.3 | 209.4
Others [member] | Deferred Income Tax Liabilities [Member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Deferred Tax Asset and Liabilty | (1,167.6) | (863.4) | (10.8) | (171.6)
Unrealized Exchange Gains [Member] | Deferred Income Tax Liabilities [Member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Deferred Tax Asset and Liabilty | $ (706.3) | $ (866.5) | $ (333.6) | $ (61.7)

X
- Definition The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | tsm_DeferredIncomeTaxAxis=tsm_DeferredIncomeTaxAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | tsm_DeferredIncomeTaxAxis=tsm_DeferredIncomeTaxLiabilitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=tsm_DepreciationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=tsm_RefundLiabilityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=tsm_InvestmentTaxCreditsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=tsm_NetDefinedBenefitLiabilityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=tsm_UnrealizedLossOnInventoriesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=tsm_DeferredCompensationCostMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=tsm_InvestmentsInEquityInstrumentsAtFvtociMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=tsm_OthersMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=tsm_UnrealizedExchangeGainsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |