Metasurfaces are capable of tailoring the amplitude, phase, and polarization of incident light to design various polarization devices. Here, we propose a metasurface based on the novel dielectric material gallium nitride (GaN) to realize high-efficiency modulation for both of the orthogonal linear polarizations simultaneously in the visible range. Both modulated transmitted phases of the orthogonal linear polarizations can almost span the whole 2π range by tailoring geometric sizes of the GaN nanobricks, while maintaining high values of transmission (almost all over 90%). At the wavelength of 530 nm, we designed and realized the beam splitter and the focusing lenses successfully. To further prove that our proposed method is suitable for arbitrary orthogonal linear polarization, we also designed a three-dimensional (3D) metalens that can simultaneously focus the X-, Y-, 45°, and 135° linear polarizations on spatially symmetric positions, which can be applied to the linear polarization measurement. Our work provides a possible method to achieve high-efficiency multifunctional optical devices in visible light by extending the modulating dimensions.