The extrusion process, a vital technique for starch modification, is notably influenced by the moisture content (MC). This study aimed to elucidate the effect of varying MC levels (18, 22, 26, and 30%) on the structural and physicochemical characteristics of cassava flour during extrusion. Extrusion resulted in the fraction of degree of polymerization 13‒24, degree of branching, and molecular weight increased with increasing MC, with values of above indexes being 32.29%, 1.05%, and 1.21 × 105 g/mol, respectively, at a MC of 18%. This suggested that the degradation of amylopectin and amylose. Additionally, there was an increase in rapidly digestible starch (RDS) and a decrease in slowly digestible starch (SDS) in the extrudates in comparison to the native cassava flour. The extrusion of cassava flour at 18% MC exhibited the highest levels of RDS and SDS, reaching 64.52% and 4.06%, respectively. These findings indicated that low moisture extrusion could be a more effective method for disrupting the structure of cassava starch and enhancing the digestibility of cassava flour, offering valuable insights for the optimized use of cassava extrudates in various applications.