We conducted a comparative study on the characterization of Ga-polar and N-polar GaN metal–insulator–semiconductor (MIS) Schottky contact with a SiNx gate dielectric. The correlation between the surface morphology and the current–voltage (I–V) characteristics of the Ga- and N-polar GaN Schottky contact with and without SiNx was established. The insertion of SiNx helps in reducing the reverse leakage current for both structures, even though the leakage is still higher for N-polar GaN, consistent with the Schottky barrier height calculated using X-ray photoelectron spectroscopy. To optimize the electric property of the N-polar device, various substrate misorientation angles were adopted. Among the different misorientation angles of the sapphire substrate, the GaN MIS Schottky barrier diode grown on 1° sapphire shows the lowest reverse leakage current, the smoothest surface morphology, and the best crystalline quality compared to N-polar GaN grown on 0.2° and 2° sapphire substrates. Furthermore, the mechanism of the reverse leakage current of the MIS-type N-polar GaN Schottky contact was investigated by temperature-dependent I–V characterization. FP emissions are thought to be the dominant reverse conduction mechanism for the N-polar GaN MIS diode. This work provides a promising approach towards the optimization of N-polar electronic devices with low levels of leakage and a favorable ideality factor.