An indium gallium nitride (InGaN) light-emitting diode (LED) with an embedded porous GaN reflector and a current confined aperture is presented in this study. Eight pairs of n+-GaN:Si/GaN in stacked structure are transformed into a conductive, porous GaN/GaN reflector through an electrochemical wet-etching process. Porous GaN layers surrounding the mesa region were transformed into insulating GaOx layers in a reflector structure through a lateral photoelectrochemical (PEC) oxidation process. The electroluminescence emission intensity was localized at the central mesa region by forming the insulating GaOx layers in a reflector structure as a current confinement aperture structure. The PEC-LED structure with a porous GaN reflector and a current-confined aperture surrounded by insulating GaOx layers has the potential for nitride-based resonance cavity light source applications.