A method for fabricating a semiconductor device including a gate-all-around based non-volatile memory device includes forming gate-all-around field effect transistor (GAA FET) channels, depositing tunnel dielectric material around the GAA FET channels to isolate the GAA FET channels, forming a floating gate, including depositing first gate material over the isolated GAA FET channels, and forming at least one control gate, including depositing second gate material over the isolated GAA FET channels.