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Share-Based Payment Arrangements (Tables)
 12 Months Ended
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%