Constructing van der Waals heterostructure has triggered enormous interest in the field of photocatalytic water splitting. Herein, we have investigated the structural, electronic and optical properties of g-GaN/C2N heterostructure by first-principles methods, and further discussed the implications from the viewpoint of photocatalytic applications. Our results show that g-GaN/C2N heterostructure is a type-II heterostructure, possessing staggered energy band arrangements, which benefits to the effective spatial-separation of photogenerated carriers. The bandgap is predicted to be 1.92 eV, governing a wide optical absorption spectrum from visible-light to ultraviolet-light with the magnitude of 105 cm−1. Moreover, its band edges span water redox potentials, satisfying the requirement of overall photocatalytic water splitting. In addition, the electronic properties of g-GaN/C2N heterostructure could be modulated by applying biaxal strain, resulting in an increasement of optical absorptions in the visible-light range. Finally, excellent stability of adsorbing water molecule on the g-GaN/C2N heterostructure is shown. These theoretical predictions suggest that the g-GaN/C2N heterostructure is promising for photocatalytic water splitting.