Is Kapton tape ESD safe?

Kapton tape is generally not ESD (electrostatic discharge) safe.
Kapton tape is a polyimide tape. Polyimide itself is an insulator, and this material has excellent resistance to high temperatures, chemicals, and mechanical properties.

ESD Safety Requirements
ESD-safe materials are primarily used to prevent the generation, buildup, and discharge of static electricity from damaging electronic components. ESD-safe materials are usually conductive or static dissipative materials with a surface resistivity of 10^4 - 10^11 ohms/square.
Kapton tape, as an insulator, has a surface resistivity well outside of this range and cannot effectively conduct or dissipate static electricity. Therefore, Kapton tape alone does not provide ESD protection in electronic assemblies with ESD requirements, or in environments where static-sensitive components are operated.

Of course, Kapton tape can also be treated in a special way to make it anti-static. There are generally three ways to do this

Adding conductive fillers
A common method is to add conductive fillers to the polyimide (Kapton) tape during the manufacturing process. For example, carbon black, metal powders (e.g. silver, copper) or conductive fibers can be added. These conductive fillers form conductive pathways inside the tape.
Carbon black, for example, when uniformly dispersed in a polyimide matrix, reduces the surface resistivity of the tape to a range with antistatic properties. When carbon black particles are in contact or close to each other, electrons can be conducted between these particles so that static electricity can be dissipated through the tape, avoiding static buildup.
Surface Coating
The surface of Kapton tape can be coated with a coating that has conductive properties. For example, a coating containing a conductive polymer (e.g., polyaniline, polythiophene, etc.) is applied.
The conductive polymer coating provides an electrically conductive surface through which charges can be conducted when static electricity is generated. Furthermore, the conductive polymer coating maintains the flexibility and other physical properties of the tape to a certain extent. At the same time, this coating can be adjusted to control the conductivity of the formula, so that it meets the requirements of anti-static.
Composite Antistatic Materials
Laminating Kapton tape with other antistatic materials is also a viable option. For example, an antistatic film or fabric is laminated to one or both sides of a polyimide film.
These antistatic films or fabrics inherently have a low surface resistivity and are effective in dissipating static electricity. By laminating, the Kapton tape retains its advantages (e.g., high temperature resistance) while also being antistatic.