Two of the ten are at the Baoshan site in Hsinchu; five at Kaohsiung and the additional three in Tainan.
In the US, TSMC is building a three fab cluster which will all be 2nm capable with various starting dates from 2027 to 2030.

By the end of this year TSMC expects to have opened or equipped eight wafer fabs and one packaging plant in the course of 2025 – making it the most aggressive single-year expansion in the company’s history.
Electronics Weekly