The gate dielectric thickness has been aggressively scaled in recent technology generations. The thin gate dielectric is essential to maintain and improve the performance at reduced supply voltages and to control the short-channel effect. For very thin dielectrics, the gate tunneling current becomes noticeable. A component of this tunneling current is comprised of the body majority carriers tunneling from the body to the gate or vice versa. As a result, in SOI MOSFETs, the floating body potential and the history effect are affected by this current in addition to the diode leakage and impact ionization currents. In this paper, we study the impact of gate-to-body tunneling on SOI history effect for the first time.