The effect of phosphorus implantation into a 4H-SiC epitaxial layer immediately before the thermal growth of a gate insulator in an atmosphere of dry oxygen on the reliability of the gate insulator is studied. It is found that, together with passivating surface states, the introduction of phosphorus ions leads to insignificant weakening of the dielectric breakdown field and to a decrease in the height of the energy barrier between silicon carbide and the insulator, which is due to the presence of phosphorus atoms at the 4H-SiC/SiO2 interface and in the bulk of silicon dioxide.