A method to form a taper in a semiconductor layer. In one embodiment, the semiconductor layer is formed on a cladding layer. A mask layer is formed on the semiconductor layer. The mask layer is patterned and etched to form at least an angled region and a thick region. An ion implantation process is performed so that the portion under the angled region is implanted to have an interface or surface that is angled relative to the surface of the cladding layer. This angled surface forms part of the vertical taper. The implanted region does not contact the cladding layer, leaving an unimplanted portion to serve as a waveguide. The portion under the thick region is not implanted, forming a coupling end of the taper.