Gutta-percha is a tree of the genus Palaquium in the family Sapotaceae, which is primarily used to create a high-quality latex of the same name. The material is rigid, naturally biologically inert, resilient, electrically nonconductive, and thermoplastic, most commonly sourced from Palaquium gutta; it is a polymer of isoprene which forms a rubber-like elastomer.

The word "gutta-percha" comes from the plant's name in Malay: getah translates as 'sticky gum' and pertja (perca) is the name of a less-sought-after gutta tree. The western term therefore is likely a derivative amalgamation of the original native names.

Palaquium gutta trees are 5–30 metres (20–100 ft) tall and up to 1 m (3 ft) in trunk diameter. The leaves are evergreen, alternate or spirally arranged, simple, entire, 8–25 cm (3–10 in) long, glossy green above, and often yellow or glaucous below. The flowers are produced in small clusters along the stems, each flower with a white corolla with four to seven (mostly six) acute lobes. The fruit is an ovoid 3–7 cm (1–3 in) berry, containing one to four seeds; in many species, the fruit is edible.

In Australia, gutta-percha is a common name specifically used for the euphorbiaceous tree Excoecaria parvifolia, which yields an aromatic, heavy, dark-brown timber.

Chemically, gutta-percha is a polyterpene, a polymer of isoprene, or polyisoprene, specifically (trans-1,4-polyisoprene). The cis structure of polyisoprene is the common latex elastomer. While latex rubbers are amorphous in molecular structure, gutta-percha (the trans structure) crystallizes, leading to a more rigid material. It exists in alpha and beta forms, with the alpha form being brittle at room temperature.

Long before gutta-percha was introduced into the Western world, it was used in a less-processed form by the natives of the Malaysian archipelago for making knife handles, walking sticks, and other purposes. The first European to study this material was John Tradescant, who collected it in the far east in 1656. He named this material "Mazer wood". William Montgomerie, a medical officer in imperial service, introduced gutta-percha into practical use in the West. He was the first to appreciate the potential of this material in medicine, and he was awarded the gold medal by the Royal Society of Arts, London in 1843.

Scientifically classified in 1843, it was found to be a useful natural thermoplastic. In 1851, 30,000 long cwt (1,500 t) of gutta-percha was imported into Britain. During the second half of the 19th century, gutta-percha was used for many domestic and industrial purposes, and it became a household word. Gutta-percha was particularly important for the manufacture of underwater telegraph cables. Compared to rubber, it does not degrade in seawater, is not damaged by marine life, and maintains good electrical insulation. These properties, along with its mouldability and flexibility made it ideal for the purpose, with no other material to match it in the 19th century. The use in electrical cables generated a huge demand which led to unsustainable harvesting and collapse of supply.

Gutta-percha latex is biologically inert, resilient, and is a good electrical insulator with a high dielectric strength.