“I love who I am and certainly don't have a problem about being a gay," he told the Telegraph in 2014
He was nominated in a vote of his 263 ParalympicsGB team-mates, competing across 19 of the 22 sports, to carry the flag at the Maracana Stadium.
Lee Pearson needs two more golds to overtake wheelchair racer Tanni Grey-Thompson as Britain's most successful Paralympian of the modern era.
"I am so proud and honoured to be the flagbearer for such a talented, strong and passionate group," he said.
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"Being a diverse character myself means being voted by the athletes themselves has made this even more special."
The 42-year-old equestrian rider from Staffordshire won three golds at each of the 2000, 2004 and 2008 Paralympics. He also won team gold at the London 2012 Games, plus one silver and one bronze.
The first of 11 days of competition takes place on Thursday and the Games run until September 18.