Wood–plastic composite (WPC) material has been developed rapidly and used widely to replace wood production in recent years. The cutting process of WPC material is the key to directly affect the efficiency of utilization and processing. The infrared thermal imaging system and numerical control machine tool were used in this article to analyze the cutting temperature under different cutting parameters, which was further compared with massoniana wood cutting procedure to provide theoretical basis for WPC material processing. Under certain conditions, the cutting depth was the most important factor on the cutting temperature, followed by spindle speed, while cutting width was the least affected. In the cases of similar processing parameters, although cutting temperature for massoniana wood is always higher than WPCs, the change trends of their cutting temperature are similar. Besides, shear heat moderately affected the cutting temperature during cutting.