The performance is quantified by the splitting ratio, which describes the distribution of light intensity between the reflected and transmitted paths. a laser beam) into two (or sometimes more) beams, which may or may not have the same optical power (radiant flux). Additionally, beamsplitters can be used in reverse to combine two different beams into a single one. It is a crucial part of many optical experimental and measurement systems, such as interferometers, also finding widespread application in fibre optic telecommunications. Good fit for large beam size applications at a reasonable price. Advantages are: minimal. Here, we proposed a polarization-insensitive beam splitter with a variable split angle and ratio based on the phase gradient metasurface, which is composed of two types of nanorod arrays with opposite phase gradients.