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Share-Based Payment Arrangements (Tables) | 12 Months Ended
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Dec. 31, 2024
Texts Block [Abstract] |
Summary of RSAs | The RSAs in each year are as follows:
|  | 2021 RSAs |  | 2022 RSAs |  | 2023 RSAs |  | 2024 RSAs
Resolution Date of TSMC’s shareholders in its meeting |  | July 26, 2021 |  | June 8, 2022 |  | June 6, 2023 |  | June 4, 2024
Resolution Date of TSMC’s Board of Directors in its meeting |  | February 15, 2022 |  | February 14, 2023 |  | February 6, 2024 |  | August 13, 2024
Issuance of stocks (in millions) |  | 1.4 |  | 2.1 |  | 3.0 |  | 2.3
Available for issuance (in millions) |  | - |  | - |  | - |  | 1.8
Eligible employees |  | Executive officers |  | Executive officers |  | Executive officers |  | Executive officers
Grant date/Issuance date |  | March 1, 2022 |  | March 1, 2023 |  | March 1, 2024 |  | September 1, 2024
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 Granted RSAs in Each Year |
| 5) | Details of granted RSAs in each year are as follows:
|  | 2021 RSAs |  | 2022 RSAs |  | 2023 RSAs |  | 2024 RSAs
|  |  |  |  |  | Number of Shares (In Millions) |  |  |  |  |  |  |  |  |  | Number of Shares (In Millions) |  |  |  |  |  |  |  |  |  | Number of Shares (In Millions) |  |  |  |  |  |  |  |  |  | Number of Shares (In Millions) |  |  |  |
Balance, beginning of year |  |  |  |  |  |  |  |  |  |  |  |  |  | 0.7 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2.1 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  |  |  |  |
Issuance of stocks |  |  |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3.0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2.3 |  |  |  |  |  |  |  |  |  |  |
Canceled shares |  |  |  |  |  |  |  |  |  |  |  |  |  | (0.3 | ) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (1.1 | ) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  |  |  |  |
Balance, end of year |  |  |  |  |  |  |  |  |  |  |  |  |  | 0.4 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1.0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3.0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2.3 |  |  |  |  |  |  |  |  |  |  |
Weighted-average fair value of RSAs (NT$ in dollars) |  |  |  |  |  |  |  |  |  |  |  |  | $ | 325.81 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 277.71 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 364.43 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 662.42 |  |  |  |  |  |  |  |  |  |  |
Summary of RSAs Measured at Fair Value at Grant Date | The RSAs in each year are measured at fair value at grant date by using the binominal tree approach. Relevant information is as follows:
|  | 2021 RSAs |  |  |  |  | 2022 RSAs |  |  |  |  | 2023 RSAs |  |  |  |  | 2024 RSAs |  |  |
|  | March 1, 2022 |  |  |  |  | March 1, 2023 |  |  |  |  | March 1, 2024 |  |  |  |  | September 1, 2024 |  |  |
Stock price at measurement date (NT$ in dollars) |  | $ | 604 |  |  |  |  | $ | 511 |  |  |  |  | $ | 689 |  |  |  |  | $ | 944 |  |  |
Expected price volatility |  |  | 25.34%-28.28% |  |  |  |  |  | 29.34%-32.11% |  |  |  |  |  | 24.77%-26.12% |  |  |  |  |  | 25.51%-29.87% |  |  |
Expected life |  |  | 1-3 years |  |  |  |  |  | 1-3 years |  |  |  |  |  | 1-3 years |  |  |  |  |  | 1-3 years |  |  |
Risk-free interest rate |  |  | 0.57% |  |  |  |  |  | 1.06% |  |  |  |  |  | 1.16% |  |  |  |  |  | 1.40% |  |  |
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 |  |  |  | 2023 Plan
Resolution Date of TSMC’s Board of Directors in its meeting |  | February 15, 2022 |  |  |  | February 14, 2023 |  |  |  | February 6, 2024
Issuance of units (in millions) (Note) |  | 0.2 |  |  |  | 0.4 |  |  |  | 0.6
Grant date |  | March 1, 2022 |  |  |  | March 1, 2023 |  |  |  | March 1, 2024
| 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 |
|  | 2023 |  |  |  |  |  | 2024 |
|  | 2021 Plan |  |  | 2022 Plan |  |  |  |  |  | 2021 Plan |  |  | 2022 Plan |  |  | 2023 Plan |
Stock price at measurement date (NT$ in dollars) |  |  | $      593 |  |  |  | $      593 |  |  |  |  |  |  |  | $     1,090 |  |  |  | $     1,090 |  |  |  | $     1,090 |
Expected price volatility |  |  | 24.76%-29.05% |  |  |  | 24.76%-29.05% |  |  |  |  |  |  |  | 25.61%-30.78% |  |  |  | 25.61%-30.78% |  |  |  | 25.61%-30.78% |
Residual life |  |  | 1-2 years |  |  |  | 1-3 years |  |  |  |  |  |  |  | 1 years |  |  |  | 1-2 years |  |  |  | 1-3 years |
Risk-free interest rate |  |  | 1.14% |  |  |  | 1.15% |  |  |  |  |  |  |  | 1.37% |  |  |  | 1.41% |  |  |  | 1.45% |

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