Percolation of gold films of ~ 15 nm thickness was controlled to achieve the largest openings during Au deposition. Gold was evaporated on 300-nm-thick films of nanostructured porous and columnar SiO2, TiO2 and MgF2 which were deposited by controlling the angle, rotation speed during film formation and ambient pressure. The gold films were tested for SERS performance using thiophenol reporter molecules which form a stable self-assembled monolayer on gold. The phase retardation of these SERS substrates was up to 5% for wavelengths in the visible spectral range, as measured by Stokes polarimetry. The SERS intensity on gold percolation films can reach ~ 103 counts/(mW.s) for tight focusing in air, while back-side excitation through the substrate has shown the presence of an additional SERS enhancement via the Fresnel near-field mechanism.