In this work, we demonstrated the epitaxial growth of a gallium nitride (GaN) buffer structure on 200 mm SOI (silicon-on-insulator) substrates. This epitaxial layer is grown using a reversed stepped superlattice buffer (RSSL), which is composed of two superlattice (SL) layers with different Al component ratios stacked in reverse order. The upper layer, with a higher Al component ratio, introduces tensile stress instead of accumulative compressive stress and reduces the in situ curvature of the wafer, thereby achieving a well-controlled wafer bow ≤ ±50 µm for a 3.3 µm thick buffer. Thanks to the compliant SOI substrate, good crystal quality of the grown GaN layers was obtained, and a breakdown voltage of 750 V for a 3.3 µm thick GaN buffer was achieved. The breakdown field strength of the epitaxial GaN buffer layer on the SOI substrate is estimated to be ~2.27 MV/cm, which is higher than the breakdown field strength of the GaN-on-Si epitaxial buffer layer. This RSSL buffer also demonstrated a low buffer dispersion of less than 10%, which is good enough for the further processing of device and circuit fabrication. A D-mode GaN HEMT was fabricated on this RSSL buffer, which showed a good on/off ratio of ~10⁹ and a breakdown voltage of 450 V.