The present disclosure provides a polishing pad, which may maintain polishing performances required for a polishing process, such as a removal rate and a polishing profile, minimize defects that may occur on a wafer during the polishing process, and polish layers of different materials so as to have the same level of flatness even when the layers are polished at the same time, and a method for producing the polishing pad. In addition, according to the present disclosure, it is possible to determine a polishing pad, which shows an optimal removal rate selectivity along with excellent performance in a CMP process, through the physical property values of the polishing pad without a direct polishing test.