Taiwan's parliament passed a bill last week that endorsed same-sex marriage, although the measure could complicate President Tsai Ing-wen's bid for re-election next year.

More than 160 same-sex couples married on Friday, according to government data, after years of heated debate over marriage equality that has divided the self-ruled and democratic island.

Twenty couples queued to tie the knot at a marriage registration office in downtown Taipei, where rainbow flags were on display alongside stacks of government-issued, rainbow-themed registration forms.

"I feel very lucky that I can say this out loud to everyone: I am gay and I am getting married," said Shane Lin, a 31-year-old baker who with his partner were the first couple to register in the Taipei office.

"I am extremely proud of my country Taiwan," said a tearful Lin.

The euphoria and emotion among the island's gay community was on display as newly-wed couples walked down a rainbow-coloured carpet in a nearby park, watched by families and friends as well as diplomats and reporters.

Supporters also celebrated on social media, sharing posts with the rainbow colors of the gay rights movement.

Friday's celebration followed a years-long tussle over marriage equality that culminated in the 2017 declaration by the constitutional court giving same-sex couples the right to marry, and setting a deadline of May 24 for legislation.

Marriage equality was backed by the ruling Democratic Progressive Party (DPP), but the measure could complicate President Tsai's bid for a second term in elections next year.

Conservative groups that oppose same-sex marriage said the legislation disrespected the people's will.

Same-sex marriage is not recognised by Hong Kong and neighbouring China, which regards Taiwan as a wayward province to be returned to the fold by force, if necessary.

It marks another milestone in Taiwan's development as one of the region's more liberal societies, in contrast with China's strongly autocratic government.

Australian Associated Press