The scaling of a non-planar super-junction (SJ) Si MOSFET based on SOI technology for low voltage rating applications (below 50 V) requires a subsequent optimisation of SJ unit. The scaling and the SJ optimisation are carried out with physically based commercial TCAD device simulations by Silvaco. The study is based on a meticulous calibration of drift-diffusion simulations against experimental characteristics of a 1 µm gate length SJ multigate MOSFET (SJ-MGFET) aiming at improving density, switching speed, drive current, breakdown voltage (BV), and specific on-resistance (R on,sp). We investigate scaling of the device architecture to improve the device performance by optimizing doping profile to achieve an avalanche-enabled device under a charge balanced condition. The optimised SJ-MGFETs scaled by a factor of 0.5 and 0.25, with a folded alternating U-shaped n/p-SJ drift region pillar of a width of 0.3 µm and a trench depth of 2.7 µm, achieve a low specific on-resistance (R on,sp) of 7.68 mΩ.mm 2 and 2.24 mΩ. mm 2 (V GS = 10 V) and BV of 48 V and 26 V , respectively. The scaled 0.5 µm and 0.25 µm gate length SJ-MGFETs offer a transconductance (g m) of 20 mS/mm and 56 mS/mm at a drain voltage of 0.1 V , respectively, greatly improving the levels of integration in a CMOS architecture.