The effect of defect charges on a threshold voltage (Vth) of the GaN/AlGaN/GaN metal–oxide–semiconductor heterostructures (MOS-Hs) with the gate stack thickness scaling was investigated by using capacitance–voltage measurements and a comprehensive analytical model [M. Ťapajna and J. Kuzmík: Appl. Phys. Lett. 100 (2012) 113509]. Using the MOS-Hs with Al2O3 and HfO2 dielectrics grown by plasma-enhanced atomic layer deposition, a high density (∼1013 cm-2) of negative fixed oxide charge (Nox) was extracted for Al2O3 layers, while an order of magnitude lower density (∼1012 cm-2) of positive Nox was extracted for HfO2 films. Consequently, despite similar dielectric constant of Al2O3 to that of (Al)GaN, it is advisable to attain normally-off operation by scaling the AlGaN layer thickness rather than the oxide thickness, taking advantage of the negative Nox offsetting Vth towards the positive voltages. Scaling of the AlGaN layer thickness is found to be effective also in the case of HfO2 dielectric, however, due to a positive Nox in HfO2, AlGaN layer needs to be scaled to a similar thickness (e.g., ∼3 nm) to obtain a positive Vth for the same oxide thickness of HfO2 and Al2O3 (∼5 nm). On the other hand, scaling of the GaN cap has no effect on Vth. Further, our analysis suggests that for MOS-Hs with both Al2O3 and HfO2 gate dielectric, the Fermi level position at the oxide/barrier interface in equilibrium is located within donor-like interface traps. Therefore, the oxide/GaN cap interface trap charge in MOS-Hs with the given structure parameters should lead to a negative Vth shift.