The wafer-scale single-crystal GaN film was transferred from a commercial bulk GaN wafer onto a Si (100) substrate by combining ion-cut and surface-activated bonding. Well-defined, uniformly thick, and large-scale wafer size ReS 2 multilayers were grown on the GaN substrate. Finally, ReS 2 photodetectors were fabricated on GaN and sapphire substrates, respectively, and their performances were compared. Due to the polarization effect of GaN, the ReS 2 /GaN photodetector showed better performance. The ReS 2 /GaN photodetector has a responsivity of 40.12 A/W, while ReS 2 /sapphire has a responsivity of 0.17 A/W. In addition, the ReS 2 /GaN photodetector properties have reached an excellent reasonable level, including a photoconductive gain of 447.30, noiseequivalent power of 1.80 × 10 −14 W/Hz 1/2 , and detectivity of 1.21 × 10 10 Jones. This study expands the way to enhance the performance of ReS 2 photodetectors.