Free liquid jets are a common sample delivery method in serial femtosecond x-ray (SFX) crystallography. Gas dynamic virtual nozzles (GDVNs) use an outer gas stream to focus a liquid jet down to a few micrometers in diameter. Such nozzles can be fabricated through various methods (capillary grinding, soft lithography, digital light processing, and two-photon polymerization) and materials, such as glass, polydimethylsiloxane, and photosensitive polyacrylates. Here, we present a broadly accessible, rapid prototyping laser ablation approach to micromachine solvent-resistant and inert Kapton polyimide foils with highly reproducible geometric features that result in 3D flow-focused GDVNs suitable for crystallography experiments at synchrotrons and free-electron laser facilities.