Laser cutting well-known as a manufacturing process is a rapid, repeatable, and reliable method that is frequently used for cutting various materials such as thermoplastics. Due to their physical and chemical properties such as fatigue resistance, high toughness, and re-melting properties, thermoplastics such as polycarbonate are widely used in automotive parts, electronics, etc. In this study, a numerical simulation of the laser cutting process by a finite element method is developed. The sample simulated in this research is a 3.2 mm thick Polycarbonate sheet that is subjected to the laser cutting process by a low power continuous CO2 laser. The effects of the laser cutting process parameters such as laser power, cutting speed, and laser focal plane position on the top and bottom kerf width, top heat-affected zone, the ratio of upper kerf width to lower kerf width and taper kerf are investigated by statistical techniques of variance analysis. Choosing an appropriate Gaussian distribution is studied as well. The results show that the laser scanning speed has a significant effect on the top kerf width. By choosing a cutting speed of 20 mm/s and a focal length of -3, the taper kerf is minimized. By increasing the laser cutting speed from 4 to 20 mm/s and decreasing the laser power from 50 to 20 W, the heat-affected zone decreases. The developed analysis can predict the depth of kerf in a continuous mode for different values of laser power, speed, and laser focal plane.