Experiments of laser percussion drilling are carried out on nickel-based superalloy using a modified pulsed Nd:YAG laser. Peak power, pulse energy and assist gas pressure are optimized experimentally. Experimental results demonstrate that a pulse combination with increasing pulse energy is an effective method to produce non-tapered holes. Even negative taper holes can be produced through increasing the number of pulses in the pulse combination. Focal position is an important factor that affects the taper of holes, and 1.1~1.7 mm above the surface of the sample helps reducing the taper of holes. Non-tapered holes with diameter of 480 and 510 μm are drilled on nickel-based superalloy with thickness of 1.5 and 3.0 mm. Variation of hole diameter is about 30 μm, and hole taper is less than 1%. A feasible method of producing parallel holes and an applied Nd:YAG laser have been presented for laser percussion drilling, may also be used on other materials.