GaN-based ultraviolet light emitting diodes (UV LEDs) have attracted considerable attention in recent years and are required in various applications such as healthcare, light illumination, and optical communication. However, the limited UV transparency of the electrodes like indium-doped tin oxide has hindered the external quantum efficiency of current UV LEDs. In this work, we present the growth of UV-transparent Ta-doped SnO2 (TTO) thin films on GaN as a promising UV-transparent electrode for LEDs. TTO thin films with a thickness of 200 nm exhibit optical transmission exceeding 80% at the wavelength of 300 nm, with a low resistivity of 2.5 × 10−4 Ω·cm and a low contact resistance of 1.7 × 10−2 Ω cm2 to n-type GaN. High-resolution x-ray photoemission spectra were employed to reveal insight into the electronic structure of TTO and the interfacial band alignment of TTO/GaN heterojunction. The wide optical bandgap (∼4.6 eV) and high UV transparency of TTO films stem from a significant Burstein–Moss shift due to degenerate doping, giving rise to metal-like characteristics and a small barrier height at the interface of TTO/GaN. These findings imply the origin of low contact resistivity of TTO to n-type GaN and may be applicable to the development of UV-transparent electrodes of optoelectronic devices.