The purpose of the study is to determine the best technique for etching ZnO thin films. ZnO is deposited on the glass substrate using a radio frequency sputtering equipment. To etch the ZnO thin film, hydrogen peroxide (H2O2) concentrations of 10%, 20%, and 30% are utilised, with etching times of 30 and 60 seconds. The optical band gap is lowered after a specific quantity of etching, which shows that the film's crystallinity quality has improved. The impact of various ZnO thicknesses on the sample's optical properties is investigated using OPAL 2 simulator. In comparison to other ZnO layers of varied thickness, the OPAL 2 simulation shows that the 400 nm ZnO layer has the lowest transmission in the UV wavelength range.