Power MOS-transistors with vertical structure are investigated. Additionally, in some devices, ion implantation of nitrogen with energies of 20 and 40 keV was carried out in a dose range of 1 ⋅1013–5 ⋅ 1014 cm –2 through a sacrificial oxide 20 nm thick. For one group of wafers, rapid thermal annealing was first carried out, then oxide removal (forward order), for the other group – in the opposite sequence (reverse order). It was found that with the additional doping of nitrogen ions in doses of 1⋅1013–5 ⋅ 1013 cm –2 with energy of 20 keV, an increasing of gate dielectric charge to breakdown for both types of annealing is observed. The maximum effect occurred for the samples at a dose of nitrogen ions of 1⋅1013 cm –2 with the forward heat treatment order. This is due to the interaction of nitrogen atoms with dangling bonds of the Si – SiO2 interface during annealing, as a result of which strong chemical bonds are formed that prevent charge accumulation on the surface of the Si – SiO2 interface. It is assumed that the main contribution to the gate leakage current is made by the tunneling of charge carriers through traps.