In this paper, the polarization dependent optical properties of GaN surface relief grating are investigated using dark field angle-resolved photoluminescence (ARPL) spectrometer. The light extraction efficiency with the transverse electric (TE) and transverse magnetic (TM) pumping source represents a TE polarized dominated property. It is found that the TE and TM waveguide modes cannot be simultaneously coupled out, therefore light extraction is polarization dependent. The ARPL spectrum also reveals that the extraction efficiency is relatively high as the dispersion line of the waveguide mode is coincident with the folded free-photon dispersion of the 1D GaN grating.