Physicochemical properties and starch digestibility of modified tapioca starch using various citric acid concentrations (10, 30, and 50 g/100 g dry starch) and heating temperatures (100, 120, and 140 °C for 5 h) are investigated. It is found that the degree of esterification increases with increasing dose of citric acid and heating temperature. Differential scanning calorimetry shows that citrate starch samples exposed to high acid dose (30 g/100 g citric acid) and temperature (120 °C) are resistant to gelatinization. In addition, transitional enthalpy also decreases with increasing concentration and temperature. The microstructure of esterified starch is observed to have agglomerated granules, with corrosions/fissures and small overlapping layers on the surfaces, which are observed in all modified samples. Citric acid esterification of tapioca starch provided advantages in terms of the increase resistant starch content and slow digestion rate when compared to native starch.