Diffraction gratings are becoming increasingly widespread in optical applications, notably in lasers. This study presents the work on the characterization and evaluation of Multilayer Dielectric Diffraction Gratings (MDG) based on the finite element method using Comsol MultiPhysics software. The optimal multilayer dielectric diffraction grating structure using a rectangular three-layer structure consisting of an aluminum oxide Al2O3 layer sandwiched between two silicon dioxide SiO2 layers on a multilayer dielectric mirror is simulated. Results show that this MDG for non-polarized lasers at 1064 nm with a significantly enhanced −1st diffraction efficiency of 97.4%, reaching 98.3% for transverse-electric (TE) polarization and 96.3% for transverse-magnetic (TM) polarization. This design is also preferable in terms of the laser damage threshold (LDT) because most of the maximum electric field is spread across the high LDT material SiO2 for TE polarization and scattered outside the grating for TM polarization. This function allows the system to perform better and be more stable than normal diffraction grating under a high-intensity laser.