This paper presents a systematic characterization of electronic states at insulators/(Al)GaN interfaces, particularly focusing on insulator/AlGaN/GaN structures. First, we review important results reported for GaN metal–insulator–semiconductor (MIS) structures. SiO2 is an attractive material for MIS transistor applications due to its large bandgap and high chemical stability. In-situ SiNx is effective for improving the operation stability of high electron mobility transistors (HEMTs). Meanwhile, Al2O3/GaN structures have high band offsets and low interface state densities, which are also desirable for insulated gate applications. We have proposed a calculation method for describing capacitance–voltage (C–V) characteristics of HEMT MIS structures for evaluating electronic state properties at the insulator/AlGaN interfaces. To evaluate near-midgap states at insulator/AlGaN interfaces, a photo-assisted C–V technique using photon energies less than the bandgap of GaN has been developed. Using the calculation in conjunction with the photo-assisted C–V technique, we estimate interface state density distributions at the Al2O3/AlGaN interfaces.