This study applies the Technology Acceptance Model (TAM) and Hofstede’s Cultural Dimensions Theory to explore cultural differences in Smart TV adoption among the elderly in Singapore and Taiwan. A structured questionnaire survey was conducted with 68 participants (34 from Taiwan and 34 from Singapore), revealing that cultural background significantly influences Smart TV usage intentions. Taiwanese elderly scored higher in Perceived Usefulness (PU) and Perceived Ease of Use (PEOU), favoring family-oriented and social interaction features, which align with Taiwan’s collectivist culture. In contrast, Singaporean elderly preferred personalized and utilitarian functions, reflecting a more individualistic cultural orientation. Moreover, Singaporean respondents perceived Smart TVs as less user-friendly, highlighting the need for improved digital literacy and usability support. At the policy level, Taiwan’s community training programs and Singapore’s Silver Infocomm Initiative have successfully increased Smart TV adoption among seniors. However, Taiwanese elderly demonstrated greater acceptance of government-led digital education initiatives. This study underscores the critical role of cultural factors in technology acceptance and suggests that future Smart TV designs should incorporate cultural adaptability to enhance user experience and digital inclusion across different demographic groups. The findings provide valuable insights for policymakers and technology developers, emphasizing the importance of tailored digital literacy programs and culturally responsive Smart TV features to bridge the digital divide among aging populations.