Ginger (Zingiber officinale Roscoe.) starch is a waste product generated during the extraction of bioactive compounds from ginger. This study aimed to treat ginger starch with different freeze−thaw cycles and explore the effect on the functional components, physicochemical properties, and structural properties of ginger starch. The results of the study showed that as the number of freeze−thaw cycles increased, the content of resistant starch, amylose, total starch, and recrystallization in ginger starch increased significantly (p < 0.05). Freeze-dried ginger starch exhibited a C-type crystal structure in the X-ray diffraction pattern. The Fourier-transform infrared spectroscopy results also showed that the value of A1047/1022 increased, indicating that the freeze−thaw cycle would increase the degree of starch recrystallization. In terms of physical and chemical properties, compared with gelatinized starch, freeze−thawed starch had low swelling power, high solubility, low peak viscosity and breakdown, indicating higher thermal stability. In conclusion, freeze−thaw treatment can promote the formation of resistant starch from ginger starch and reduce starch hydrolysis, reflecting the potential of low−GI foods. We hope that ginger starch can be used as a raw material for new applications in functional foods.