Kapton tape is not normally ESD (electrostatic discharge) safe.It is based on a polyimide film, a material that has excellent resistance to high temperatures, chemicals, and mechanical properties. Polyimide itself is an insulator and plays a role in many electrical insulation applications, such as insulating wires, coils, and other components in electric motors and electronic equipment.
Kapton tape can also be used to some extent in conjunction with other ESD protection measures if there is a need for ESD protection in certain applications that utilize Kapton tape's properties of high temperature resistance, insulation, etc., and other complementary ESD protection measures can be taken. This does not mean that Kapton tape is inherently ESD safe.
Of course, Kapton tape can be made antistatic with some special treatments.