The invention provides a gate finger gradually-widened GaN FinFET structure and a preparation method thereof. The structure comprises a second semiconductor substrate, a bonding material layer locatedon the second semiconductor substrate, and a FinFET structure located on the bonding material layer, wherein the FinFET structure comprises a grid electrode, a source electrode, a drain electrode anda gate finger, the source electrode, the drain electrode and the gate finger are formed by an InyAl<1-y>N barrier layer, a GaN channel layer and an InzGa<1-z>N channel layer which are stacked in sequence, y is greater than 0.165 and less than 0.175, z is greater than 0.1 and less than 0.2, the two ends of the gate finger are connected with the source electrode and the drain electrode respectively, and the width of the gate finger is gradually increased from the source electrode to the drain electrode. GaN/InGaN double channels are adopted; on the one hand, the effective mass of carriers in the InGaN channel is lower than that of carriers in the GaN channel, so that the drift speed of upper limit carriers in the FinFET structure is effectively improved; meanwhile, two-dimensional electrongas (2DEG) can be better limited in the channel through a relatively narrow band gap of the InGaN material, and scattering and current collapse of the carriers are effectively relieved; in addition, the gate finger in the FinFET structure is designed to be in a gradually widened shape, so that the voltage withstanding performance of the FinFET structure is effectively improved.