The crystal structure and ferroelectric properties of epitaxial ZrO2 films ranging from 7 to 42 nm thickness grown on La0.67Sr0.33MnO3 buffered (110)‐oriented SrTiO3 substrate are reported. By employing X‐ray diffraction, a tetragonal phase (t‐phase) at all investigated thicknesses, with slight in‐plane strain due to the substrate in the thinnest films, is confirmed. Further confirmation of the t‐phase is obtained through infrared absorption spectroscopy with synchrotron light, performed on ZrO2 membrane transferred onto a high resistive silicon substrate. Up to a thickness of 31 nm, the ZrO2 epitaxial films exhibit ferroelectric behavior, at variance with the antiferroelectric behavior reported previously for the t‐phase in polycrystalline films. However, the ferroelectricity is found here to diminish with increasing film thickness, with a polarization of 13 µC cm−2 and down to 1 µC cm−2 for 7 and 31 nm thick ZrO2 films, respectively. Given that the t‐phase is nonpolar, the observations emphasize the influence of external factors, in promoting polarization in t‐ZrO2 thin films. These findings provide new insights into the ferroelectric properties and structure of ZrO2 thin films, and open up new directions to investigate the origin of ferroelectricity in ZrO2 and to optimize this material for future applications.