The rights of lesbian, gay, bisexual, transgender, and queer (LGBTQ) people in the Republic of China (Taiwan) are regarded as some of the most comprehensive of those in Asia.

[11][12] Taiwan came under the control of the Qing in 1683 and its courts began to refer to the term ji jian (雞姦, sodomy) to apply to homosexual anal intercourse.

[27][28] In 2013, Chen Ching-hsueh and Kao Chih-Wei, the second Taiwanese same-sex couple to wed publicly, dropped a prolonged fight to have their marriage legally recognized, citing intense social pressure.

[29][30] Later that year, lifelong gay activist Chi Chia-wei picked up Chen and Kao's fight to have same-sex marriage recognized, presenting his case in the Taipei High Administrative Court for the first time.

[31] On 22 December 2014, a proposed amendment to the Civil Code which would have legalized same-sex marriage was due to go under review by the Judiciary Committee of the Legislative Yuan.

[35] On 16 October 2016, Jacques Picoux, who worked at the National Taiwan University, died after falling from the tenth floor of his Taipei apartment block; friends believed he had taken his own life due to lack of same-sex marriage rights, and his death led to increased pressure on the government.

[37][38] In May 2015, the special municipality of Kaohsiung announced a plan to allow same-sex couples to apply for a remark of their partnership on the computerized household register, largely for reference only.

Taiwan LGBT Rights Advocacy, an NGO, criticized the plan as merely a measure to "make fun of" the community without having any substantive effect.

[56] On 24 March 2017, the Constitutional Court heard a case brought by gay rights activist Chi Chia-wei (whose attempt at registering a marriage with his partner in 2013 was rejected) and the Taipei City Government's Department of Civil Affairs.

The Court decided to issue a judgment on whether the current Civil Code in fact allows same-sex marriage and if not, whether it violates articles under the Constitution of the Republic of China pertaining to equal rights and the freedom to marry.

Those who appeared before the Court on that day included counsels of both petitioners, Justice Minister Chiu Tai-san (who defended the existing laws on marriage) and a panel of legal scholars.

[69] In May 2021, the Taipei High Administrative Court revoked a government office's 2019 decision to reject the marriage registration of Ting Tse-yen and his partner Leong Chin-fai from Macau.

Specifically, schools that discriminate against students due to their sexual orientation or gender identity, in terms of admission, instruction, assessment, etc., are subject to a fine of NT$100,000.

[83][84] In March 2010, the Ministry of Education announced that, starting from 2011, school curriculum and textbooks would include topics on LGBTQ rights and nondiscrimination.

"[89] Since 1988, the government of Taiwan has allowed people to change their gender on their ID and other legal documents with surgery requirements and two psychiatric diagnosis certificates.

[90] In 2002, transgender activist Tsai Ya-ting unsuccessfully petitioned the Presidential office to allow her to use a photo that represented her actual appearance on her National Identification Card.

The Taipei High Administrative Court ruled on the case in September 2021, permitting her gender to be listed as female without evidence of sex reassignment surgery.

The Taipei High Administrative Court issued the decision based on the Constitution, which guarantees all freedoms and rights that are not detrimental to social order or public welfare.

In addition, the court cited previous legal interpretations that concluded all limitations on people's rights must be enumerated in a specific law.

[96] In August 2016, Audrey Tang, a top software programmer, was appointed by the Tsai Administration to the Cabinet and became the first transgender minister of Taiwan.

Her role as the Minister without portfolio (i.e. heading no particular ministry) deals with helping government agencies communicate policy goals and managing government-published information, both via digital means.

[107] In the letter, the Ministry states that sexual orientation conversion is not regarded as a legitimate healthcare practice and that any individual performing the so-called therapy is liable to prosecution under the Criminal Code or the Protection of Children and Youths Welfare and Rights Act (Chinese: 兒童及少年福利與權益保障法), depending on the circumstances.

[109] In December 2016, the Center for Disease Control announced that it would lift the lifelong ban on gay and bisexual men donating blood.

[111][112] A spokesperson for the Ministry of Health and Welfare said that the abstinence period would be further reduced to one year in the future, so as to bring the Taiwanese standard in line with Western countries.

The 2010 parade attracted 30,000 attendees and increased media and political attention, highlighting the growing acceptance of LGBT people in Taiwan.

Examples include the TV series Crystal Boys, adapted from Pai Hsien-yung's novel by the same title, and the movie Formula 17.

In 2005, Taiwanese director, Ang Lee, directed the gay Western film Brokeback Mountain, receiving high critical acclaim and Academy Awards.

[123] A poll of 6,439 adults released in April 2006 by the National Union of Taiwan Women's Association/Constitutional Reform Alliance concluded that 75% believed "homosexual relations are acceptable", while 25% thought "they are unacceptable".

Gay men from over 120 countries were asked about how they feel about society's view on homosexuality, how they experience the way they are treated by other people and how satisfied they are with their lives.

[127] An opinion poll conducted face-to-face in January–May 2020 by Taiwan's Election and Democratization Survey found that 43% of respondents supported same-sex marriage, while 57% were opposed.