With the development of the third generation of semiconductor devices, it is essential to achieve precise etching of gallium nitride (GaN) materials that is close to the atomic level. Compared with the traditional wet etching and continuous plasma etching, plasma atomic layer etching (ALE) of GaN has the advantages of self-limiting etching, high selectivity to other materials, and smooth etched surface. In this paper the basic properties and applications of GaN are presented. It also presents the various etching methods of GaN. GaN plasma ALE systems are reviewed, and their similarities and differences are compared. In addition, the industrial application of GaN plasma ALE is outlined.