A gas electron multiplier (GEM) detector with a gadolinium cathode has been developed to explore its potential application as a neutron detector. It consists of three standard-sized ($10times 10$ cm${}^{2}$) GEM foils and a thin gadolinium plate as the cathode, which is used as a neutron converter. The neutron detection efficiencies were measured for two different cathode setups and for two different drift gaps. The thermal neutron source at the Korea Research Institute of Standards and Science (KRISS) was used to measure the neutron detection efficiency. Based on the neutron flux measured by KRISS, the neutron detection efficiency of our gadolinium GEM detector was $4.630 pm 0.034(stat.) pm 0.279(syst.) %$.