The object of the present invention is provision of a surface protection sheet for laser processing to be applied to the surface on the opposite side of the laser beam irradiation face, which can protect the surface of an application object, and does not allow easy development of a dross during laser cutting processing. According to the present invention, a surface protection sheet 1 for laser processing to be applied to the surface on the opposite side of the laser beam irradiation face 2a of a workpiece 2 during a cutting process by irradiation of a laser beam 6 on the workpiece 2 is provided, which contains a substrate layer and an adhesive layer formed on one surface of the substrate layer, wherein the substrate layer is made of a resin material having a melt viscosity measured based on JIS K7199 (1999) at 290°C of not more than 200 Pa·s, and has a thickness of 0.01 - 0.12 mm.