The invention discloses a polarization independent beam splitter, comprising a substrate, wherein a film system formed by alternately stacking multiple high-refractive-index film layers, multiple medium-refractive-index film layers and multiple low-refractive-index film layers is arranged on the substrate, and the high-refractive-index film layers are made from SiH, SiOxHy or a mixture of SiH andSiOxHy. The scheme of the invention can be applied to the fields of interferometers, imaging instruments, detecting instruments, data centers and Interleavers for optical communication, wherein a passband at least partially overlapped in a wavelength range from 800nm to 4000nm exists, refractive index of each SiH/SiOxHy layer in the wavelength range from 800nm to 4000nm is higher than 3, extinction coefficients in the wavelength range from 800nm to 4000nm are respectively lower than 0.0005, the whole film system is partially overlapped in the wavelength range from 800nm to 4000nm, low absorption is realized, and a large-angle polarization independent beam splitter with various splitting ratios is realized.