A physics-based analytical expression that predicts the charge, electrical field and potential distributions along the gated region of the GaN HEMT channel has been developed. Unlike the gradual channel approximation (GCA), the proposed model considers the non-uniform variation of the concentration under the gated region as a function of terminal applied voltages. In addition, the model can capture the influence of mobility and channel temperature on the charge distribution trend. The comparison with the hydrodynamic (HD) numerical simulation showed a high agreement of the proposed model with numerical data for different bias conditions considering the self-heating and quantization of the electron concentration. The analytical nature of the model allows us to reduce the computational and time cost of the simulation. Also, it can be used as a core expression to develop a complete physics-based transistor Ⅳ model without GCA limitation.