We report the results of experimental studies related to implantation of thorium ions into thin silicon dioxide by pulsed plasma flux expansion. Thorium ions were generated by laser ablation from a metal target, and the ionic component of the laser plasma was accelerated in an electric field created by the potential difference (5, 10 and 15 kV) between the ablated target and a SiO2/Si (0 0 1) sample. The laser ablation system installed inside the vacuum chamber of the electron spectrometer was equipped with a YAG:Nd3 + laser having a pulse energy of 100 mJ and time duration of 15 ns in the Q-switched regime. The depth profile of thorium atoms implanted into the 10 nm thick subsurface areas together with their chemical state as well as the band gap of the modified silicon oxide at different conditions of implantation processes were studied by means of x-ray photoelectron spectroscopy and reflected electron energy loss spectroscopy methods. Analysis of the chemical composition showed that the modified silicon oxide film contains complex thorium silicates. Depending on the local concentration of thorium atoms, the experimentally established band gaps were located in the range 6.0–9.0 eV. Theoretical studies of the optical properties of the SiO2 and ThO2 crystalline systems were performed by ab initio calculations within hybrid functional. The optical properties of the SiO2/ThO2 composite were interpreted on the basis of the Bruggeman effective medium approximation. A quantitative assessment of the yield of isomeric nuclei in ‘hot’ laser plasma at the early stages of expansion was performed. The estimates made with experimental results demonstrated that the laser implantation of thorium ions into the SiO2 matrix can be useful for further research of low-lying isomeric transitions in a 229Th isotope with energy of 7.8 0.5 eV.