Voltage‐Gated Spin‐Orbit‐Torque (VGSOT) Magnetic Random‐Access Memory (MRAM) is a promising candidate for reducing writing energy and improving writing speed in emerging memory and in‐memory computing applications. However, conventional Voltage Controlled Magnetic Anisotropy (VCMA) approaches are often inefficient due to the low VCMA coefficient at the CoFeB/MgO interface. Additionally, traditional heavy metal/perpendicular magnetic anisotropy (PMA) ferromagnet bilayers require an external magnetic field to overcome symmetry constraints and achieve deterministic SOT switching. Here, a novel and industry‐compatible SOT underlayer for next‐generation VGSOT MRAM by employing a composite heavy metal tri‐layer with a high work function is presented. This approach achieves a VCMA coefficient exceeding 100 fJ V−1m−1 through electron depletion effects, which is ten times larger than that observed with a pure W underlayer. Furthermore, it is demonstrated that this composite heavy metal SOT underlayer facilitates the integration of VCMA with opposite spin Hall angles, enabling field‐free SOT switching in industry‐compatible PMA CoFeB/MgO systems.