The comic was criticised last year for his use of the word "mong" in his material and on Twitter. He later apologised, claiming that he had been "naïve".
Asked if he was worried about the response to Derek, which piloted earlier this year, Gervais told Metro: "I'm not going to pander to the bullies. Comedy is subjective and so is offence.
"There's nothing you can say that won't offend someone, somewhere. You just have to do what you think is right and hope people get it.
"Don't water down an art form because some people won't get it. I'm not going to pander to people who try to impose their views on me."
Of whether people are too quick to take offence, he added: "Yes. Offence can be taken - not given. You choose if you're offended or not.
"I'm not trying to offend people, I'm trying to make a point and the fact some people get it shows it's 'gettable'."
Gervais said that he never tries to be "offensive or controversial", adding: "When I deal with taboo subjects it's to try to make people think.
"I deal in comedy about race, religion, sexuality and disability but the targets are people's attitudes and middle-class angst. Enough people get the jokes or my career would be over."
