According to a report from money.udn.com, TSMC's board approved a Q2 2026 cash dividend of NT$7 per share, unchanged from the prior quarter, and for the first time will let foreign shareholders elect to receive payouts in US dollars under revised regulations, cnyes.com reported.
TSMC Holds Q2 2026 Dividend at NT$7 Per Share
TSMC's (台積電) board of directors approved a second-quarter 2026 cash dividend of NT$7 per share, according to a report from money.udn.com, which described the payout as continuing at the same level ("第2季季配息續配7元"). A separate report from news.cnyes.com confirmed the same figure, stating the "第二季現金股利維持 7 元" — the second-quarter cash dividend is maintained at NT$7.
Q2 2026 Revenue, Net Income and EPS
Both outlets reported matching figures for TSMC's second-quarter results. Per money.udn.com, consolidated revenue for the quarter was approximately NT$1.27038 trillion ("第2季合併營收約1兆2,703億8千萬元"), a figure echoed by news.cnyes.com's report of "第二季合併營收約新台幣 1 兆 2,703 億 8 千萬元." After-tax net income came to NT$706.56 billion, per money.udn.com's "稅後純益7,065億6千萬元" and cnyes.com's matching "稅後純益約新台幣 7,065 億 6 千萬元." Earnings per share (EPS) reached NT$27.25, cited identically by both outlets ("每股純益27.25元" / "每股盈餘為新台幣 27.25 元").
| Metric | Value | Source |
|---|
| Q2 2026 cash dividend | NT$7 per share | money.udn.com, cnyes.com |
| Q2 2026 consolidated revenue | ~NT$1.27038 trillion | money.udn.com, cnyes.com |
| Q2 2026 after-tax net income | NT$706.56 billion | money.udn.com, cnyes.com |
| Q2 2026 EPS | NT$27.25 | money.udn.com, cnyes.com |
| Approved capital budget | US$29.4425 billion (~NT$949.55 billion) | money.udn.com, cnyes.com |
| TSMC-Sony JV investment cap | JPY 282 billion (~NT$57.08 billion) | money.udn.com, cnyes.com |
Dividend Timeline: Record Date, Ex-Dividend Date and Payment Date
According to money.udn.com, the dividend record date is set for Dec. 16, 2026, the ex-dividend trading date is Dec. 10, 2026, and payment will occur on Jan. 7, 2027 ("配息基準日為今年12月16日，除息交易日為今年12月10日，並在2027年1月7日發放"). News.cnyes.com reported the identical schedule with full-year specificity: "配息基準日訂定為 2026 年 12 月 16 日，除息交易日則為 2026 年 12 月 10 日……並於 2027 年 1 月 7 日發放." Cnyes.com further reported that, per Article 165 of the Company Act, TSMC will suspend transfers of its common shares from Dec. 12 through Dec. 16, 2026, ahead of the record date ("自 2026 年 12 月 12 日起至 12 月 16 日止，停止普通股股票過戶"). For TSMC's American Depositary Receipts (ADRs) listed on the New York Stock Exchange, cnyes.com reported that both the ex-dividend trading date and the record date fall on the same day, Dec. 10, 2026 ("除息交易日及配息基準日皆為 2026 年 12 月 10 日").
First-Time USD Dividend Option for Foreign Shareholders
Money.udn.com reported that starting with this second-quarter distribution, TSMC will let foreign shareholders choose to receive their cash dividend in US dollars, a move framed as reducing currency-conversion differences ("將從第2季股利分派時，讓外資股東可選擇收取美元現金股利，減少匯兌差額"). News.cnyes.com specified the regulatory basis for the change, reporting that TSMC will offer the option to foreign shareholders investing under the "Regulations Governing Securities Investment by Overseas Chinese and Foreign Nationals" (華僑及外國人投資證券管理辦法) ("台積電將自本次股利分派開始提供依「華僑及外國人投資證券管理辦法」投資之外資股東以美元收受現金股利之選擇權利").
Capital Budget: Scale and Use of Funds
TSMC's board also approved a capital budget of approximately US$29.4425 billion, equivalent to about NT$949.552 billion, according to money.udn.com ("通過資本預算約294億4,250萬美元，約新台幣9,495.52億元"). News.cnyes.com reported the same dollar figure ("核准資本預算約美金 294 億 4,250 萬元"). Per money.udn.com, the budget covers the construction and upgrading of advanced-process capacity, advanced packaging and mature/specialty-process capacity, as well as plant construction and facility engineering ("內容包括建置及升級先進製程產能；建置及升級先進封裝、成熟及／或特殊製程產能；廠房興建及廠務設施工程").
TSMC-Sony Joint Venture: Investment Scale and Purpose
Money.udn.com reported that TSMC will invest JPY 282 billion, or roughly NT$57.08 billion, in a new joint venture with Sony ("與索尼合資新設公司，將投資2,820億日圓，約新台幣570.8億元"). News.cnyes.com described this as an authorized subscription ceiling rather than a fixed commitment, reporting that TSMC will subscribe to shares in the joint venture "於不超過 2,820 億日元之額度內" — within a cap of no more than JPY 282 billion — held with Sony Semiconductor Solutions Corporation. Cnyes.com further reported the stated purpose of the venture: to research and manufacture next-generation image sensors ("核准與索尼半導體解決方案公司 (Sony Semiconductor Solutions Corporation) 合資成立新公司，以研發與製造下一世代影像感測器").
What This Means
Taken together, the reports from money.udn.com and cnyes.com show TSMC's board pairing an unchanged NT$7 per-share dividend with two capital-intensive commitments approved the same day: a US$29.4425 billion capital budget for advanced-process, advanced-packaging and specialty-process capacity, and a JPY 282 billion cap for the Sony image-sensor joint venture. The dividend mechanics themselves are also shifting structurally rather than just numerically — the addition of a USD payout option, tied explicitly to the "Regulations Governing Securities Investment by Overseas Chinese and Foreign Nationals," changes how foreign shareholders receive the same NT$7 figure, with the record date (Dec. 16, 2026), ex-dividend date (Dec. 10, 2026) and share-transfer suspension window (Dec. 12–16, 2026) all reported consistently across both outlets.