Gallium nitride (GaN) materials with a high chemical stability and biocompatibility are well suited for bio-sensing applications and evanescent wave spectroscopy. However, GaN poses challenges for processing, especially for deep etching using conventional etching techniques. Here, we present a dry-etching technique using tetraethyl orthosilicate (TEOS) oxide as an etching barrier. We demonstrate that a sharp, vertically-etched waveguide pattern can be obtained with low surface roughness. The fabricated GaN waveguide structure is further characterized using field-emission scanning electron microscopy, Raman spectroscopy, and a stylus profilometer.