As a typical difficult-to-machine material, gallium nitride (GaN) crystals have the merits of excellent chemical stability and large bandwidth, which can be used in fields of space optical components, photoelectric devices, and electronic communication. The smooth surface of GaN is the basis of these applications. Grinding of GaN has thus drawn increasing attention. Furthermore, vibration-assisted nanogrinding has the potential to reduce grinding forces compared with conventional nanogrinding. In this study, ultrasonic-vibration-assisted nanogrinding of GaN with a single grit is conducted based on molecular dynamic (MD) simulations. The plastic deformation mechanism of GaN single crystals as well as the influence of grinding parameters, such as vibration period and amplitude, on the grinding outcomes are investigated. The MD simulations reveal that plastic deformation of GaN in the vibration-assisted nanogrinding process is dominated by amorphous transformation, dislocation, stacking faults, lattice distortion, and formation of nanocrystals. Furthermore, amorphous GaN atoms are mainly induced in front of the grit and at either side of the grinded groove. In the grinding process, the periodic fluctuation of grinding force components, which include the normal, tangential, and horizontal forces, are stable. A smaller grinding force is obtained when grinding with a small vibration period. Moreover, a small vibration period and large vibration amplitude lead to improved grinding efficiency, suppressing the grinding force and subsurface damage, and improving the grinding quality. The findings in this study facilitate an understanding of the plastic deformation mechanism of GaN single crystals and also provide guidance for parameter optimization during vibration-assisted nanogrinding.