We study the induced electron concentration accumulated on the sulfurated layer of the (NH4)2Sx- treated n-type GaN layers using a simple resistance model. The electron concentration within the sulfurated layer increased from its original value of 6.9×1017 cm−3 to 8.2×1019 cm−3. The induced electrons are attributable to the sulfur atoms occupying nitrogen vacancies. An increase in the induced electron concentration could play an important role in lowering the specific contact resistance of Ti/Al contacts with the (NH4)2Sx-treated n-type GaN layer.