We theoretically study the spectral properties of single electron two-dimensional (2D) Gaussian quantum dot (GQD) in the presence of applied magnetic, electrical field and along with an Aharonov–Bohm (AB) flux field. We have calculated the exact solutions for the normalized wave functions and energy levels by using the Nikiforov–Uvarov (NU) method within the effective-mass approximation and compared the results with parabolic potential (PP) model. Based on the calculated energy spectrum and the wave function, we have obtained the intersubband light absorption coefficient (K(ϖ)) and the value of absorption threshold frequency (ϖ). The main and important object of the present work is to study the effect of the GQD size (R) and the strength of the potential (V0) on the energetic spectrum and the absorption threshold frequency (ϖ). According to the present work results, the ground state (GS) energy and the (ϖ) shows that the size of the QD, depth of the potential and electric field plays an important role.