Mechanical energy stored in an oscillating cantilever in frequency modulation atomic force microscopy (FM-AFM) was dissipated through nonconservative interactions between a sample and a tip on the cantilever. The energy dissipation (D dis) was measured using FM-AFM with a metal-coated tip for a metal-coated Si substrate partly covered with thin mica films. At tip–sample separations where electrostatic force was dominant under a bias voltage, Joule heat was generated owing to the tip oscillation, responsible for D dis. From analysis of D dis and the frequency shift of the cantilever, electric resistance responsible for the Joule heat was estimated to be of the order of GΩ. The great values of the resistance were discussed in the terms of surface scattering of charges moved by the oscillating tip and the dielectric energy loss in the mica films. Measurement of the energy dissipation exhibited potential to probe the local surface electronic properties in non-contact.