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Share-Based Payment Arrangements (Tables)
12 Months Ended
Dec. 31, 2022
Text Block [Abstract]  
Summary of RSAs
The RSAs in each year are as follows:
 
    
2021 RSAs
  
2022 RSAs
Resolution Date of TSMC’s shareholders in its meeting
   July 26, 2021    June 8, 2022
Resolution Date of TSMC’s Board of Directors in its meeting
   February 15, 2022    February 14, 2023
Issuance of stocks (in millions)
   1.4    2.1
Eligible employees
   Executive officers    Executive officers
Grant date/Issuance date
   March 1, 2022    March 1, 2023
Summary of vesting conditions of Employee RSAs performance metrics
TSMC’s TSR relative to the
TSR of S&P 500 IT Index
  
Ratio of Shares to be Vested
Above the Index by X percentage points   
50% + X * 2.5%, with the maximum of 100%
Equal to the Index    50%
Below the Index by X percentage points    50% - X * 2.5%, with the minimum of 0%
Summary of TSMC's Audited Consolidated Financial Statements
Summary of Granted 2021 RSAs
                             
    
2021 RSAs
 
    
Number of
Stocks
(In Millions)
 
Balance, beginning of year
  
 
 
Issuance of stocks
  
 
1.4
 
    
 
 
 
Balance, end of year
  
 
1.4
 
    
 
 
 
Weighted-average fair value of RSAs (NT$ in dollars)
  
$
325.81
 
    
 
 
 
Summary of RSAs Measured at Fair Value at Grant Date
The 2021 RSAs is measured at fair value at grant date by using the binominal tree approach. Relevant information is as follows:
 
                         
    
2021 RSAs
    
March 1, 2022
Stock price at grant date (NT$ in dollars)
  
$604
Expected price volatility
  
25.34%-28.28%
Expected life
  
1-3 years
Risk-free interest rate
  
0.57%
Summary of Cash Settled Share Based Payment Arrangements
The cash-settled share-based payment arrangements in each year are as follows:
 
    
2021 Plan
  
2022 Plan
Resolution Date of TSMC’s Board of Directors in its meeting
   February 15, 2022    February 14, 2023
Issuance of units (in millions) (Note)
   0.2    0.4
Grant date
   March 1, 2022    March 1, 2023
Note: One unit of the right represents a right to the market value of one TSMC’s common share when vested.
Summary of Fair Value of Compensation Costs Relevant information is as follows:
 
    
Years Ended
December 31,
2022
    
2021 Plan
Stock price at measurement date (NT$ in dollars)
   $451
Expected price volatility
  
28.80%-32.19%
Residual life
   1-3 years
Risk-free interest rate
   1.09%