Near-threshold ultraviolet-laser (355 nm) ablation of 125-μm thick Kapton films was investigated in detail using x-ray photoelectron spectroscopy. Different from the irradiation at higher fluences, the contents of the oxygen, amide group, and C–O group on the ablated surface increased with an increase in the pulse number, whereas the carbon contents decreased, although the contents of the nitrogen and the carbonyl group (C = O) decreased slightly. This implied that there was no carbon-rich residue on the ablated surface. Near the ablation threshold, only photolysis of the C–N bond in the imide rings and the diaryl ether group (C–O) took place due to a low surface temperature rise, and the amide structure and many unstable free radical groups were created. Sequentially, the oxidation reaction occurred to stabilize the free radical groups. The decomposition and oxidation mechanism could explain the intriguing changes of the chemical composition and characteristics of the ablated surface. In addition, the content of the C–O group depended on the opposite factors: the thermally induced decomposition of the ether groups and the pyrolysis of the Caryl–C bond. Upon further irradiation, the cumulative heating may induce the breakage of the Caryl–C bond and enhance the oxidation reaction, resulting in an increase of the content of the C–O group.