We systematically studied the structural properties, energetics, charge density, electronic structure, optical properties, hardness, elastic anisotropy properties, mechanical properties, lattice dynamics, thermodynamics, thermal conductivity, Raman scattering, Mulliken population, and core-level X-ray photoelectron spectroscopic (XPS) loss features of boron nitride polytypes and implemented CAmbridge Serial Total Energy Package (CASTEP) code for first-principles calculations based on density functional theory (DFT) along with generalized gradient approximation (GGA) with Perdew−Burke−Ernzerhof (GGA-PBE) exchangecorrelation potential. Our findings on structural parameters agree strongly with the experimental values, with an average error of less than 1%. The acoustic Debye temperature of the boron nitride (BN) polytype is about 1680 K for h-B2N2, 1877 K for c-B4N4, and 1880 K for w-B2N2. The specific heat capacities of h-B2N2, w-B2N2, and c-B4N4 are about 9.437, 7.895, and 3.91 J/(mol K) at 300 K, respectively. To identify significant features and understand the sensitivity of BN polytypes, we estimate that the thermal conductivities for h-B2N2, w-B2N2, and c-B4N4 are 3.905, 10.156, and 22.038 W/(m K) at 300 K, respectively. The elastic constants state that the BN polytypes are mechanically stable and h-B2N2 has a strong anisotropy. The electronic structures reveal that w-B2N2 has a direct band gap of 5.232 eV, while h-B2N2 and c-B4N4 are wide-and indirect-band-gap semiconductors with band gaps of 4.329 and 4.530 eV, respectively. The maximum absorption coefficients in the investigated energy range are 538.50 and 513.66 cm −1 for c-B4N4 and w-B2N2, respectively. The spectra of the K-edge (1s) of the B and N sites have a sharp π* and a broader σ* in the energy region between 5 and 50 eV. These results indicate that BN is a promising material for heat dissipation and has a lot of potential in the development of novel microelectronic devices because of their low density, exceptional strength, high flexibility and stretchability, good thermal stability, and excellent impermeability.