The invention discloses an efficient circular polarization beam splitter. One specific implementation manner of the circular polarization beam splitter comprises steps of based on Jones matrix theory analysis, realizing matrix coefficients of efficient transmission and efficient reflection of circular polarization waves of different rotation directions simultaneously; designing a unit meeting the matrix coefficients, wherein the unit comprises three metal layers and two layers of medium, the first metal layer and the third metal layer are quarter-wave plates of an I structure and are mutually conjugate, and the second metal layer is a linear polarization converter; when a right-hand circular polarization wave enters the unit, and a reflected wave carries a Pancharatnam-Berry (PB) operator, rotating the unit to control a phase of the reflected wave; and designing, based on the unit, the circular polarization beam splitter so as to realize efficient transmission of a left-hand circular polarization wave and efficient singular reflection of the right-hand circular polarization wave. The circular polarization beam splitter has high working efficiency, over 90%, for both the left-hand circular polarization wave and the right-hand circular polarization wave.