The optical properties of hexagonal boron nitride (h-BN) thin films were studied in this paper. The films were characterized by Fourier transform infrared spectroscopy, UV—visible transmittance and reflection spectra. h-BN thin films with a wide optical band gap Eg (5.86 eV for the as-deposited film and 5.97 eV for the annealed film) approaching h-BN single crystal were successfully prepared by radio frequency (RF) bias magnetron sputtering and post-deposition annealing at 970 K. The optical absorption behaviour of h-BN films accords with the typical optical absorption characteristics of amorphous materials when fitting is made by the Urbach tail model. The annealed film shows satisfactory structure stability. However, high temperature still has a significant effect on the optical absorption properties, refractive index n, and optical conductivity σ of h-BN thin films. The blue-shift of the optical absorption edge and the increase of Eg probably result from stress relaxation in the film under high temperatures. In addition, it is found that the refractive index clearly exhibits different trends in the visible and ultraviolet regions. Previous calculational results of optical conductivity of h-BN films are confirmed in our experimental results.