Hi! Thank you! The shirt is made out of 98% rayon and 2% spandex - so it is similar to a t-shirt material but not quite exactly the same (since a normal t-shirt is typically made out of cotton) - but it's definitely a soft, smooth material and not itchy polyester or anything like that. In fact, this shirt's material is my favorite kind to wear personally because of the softness and it not being stiff or itchy.
I hope that helps answer your question! Thank you again! I fanned you back : )