AbstractIn this study, starch was modified with different amounts of boric acid, and the degree of substitution of the synthesized compounds at different temperatures and times was determined by Fourier transform infrared (FTIR) and titration methods. The degrees of substitution in both methods showed similar tendency. Optimum conditions were determined, and thermoplastic starch (TPS) and boric acid (B) films were prepared by casting method using glycerol as plasticizer. The morphological properties of the films were studied by scanning electron microscope‐energy dispersive spectrometry (SEM‐EDS). According to the FTIR results, it was observed that the BO and BOC stretching vibrations increased when the amount of boric acid increased. The tensile strength, water barrier (swelling capacity, solubility, and water vapor permeability), and optical properties of samples were investigated. The swelling capacity, solubility, and water vapor permeability of the films decreased with the addition of 0.5% boric acid to the starch, but the highest tensile strength was achieved. The tensile strength for TPSB0.5% increased compared to control group TPS. In addition, the film showed the highest transparency. Thermoplastic film containing 0.5% boric acid can be used as a packaging material due to its improved mechanical and water barrier.Highlights The thermoplastic starch and boric acid composite were successfully produced. The presence of boric acid was confirmed by energy dispersive spectrometry (EDS). The degree of substitution was determined by two different methods. Transparency increased with the addition of boric acid. Tensile strength improved with boric acid content.