The invention discloses an SOI-based broadband adjustable beam splitting ratio polarization rotary beam splitter, which comprises a waveguide layer, a thermode, a buffer layer, an input end and an output end, wherein the waveguide layer comprises three sections of tapering ridge waveguides, an S-shaped bent ridge waveguide, a straight waveguide, an Archimedes spiral bent ridge waveguide, a straight ridge waveguide and an output ridge waveguide, the waveguide layer is prepared from an SOI material, the thermode and the buffer layer are sequentially arranged above the waveguide layer, the thermode is prepared from a TiN material, and the temperature of the thermode can be changed by applying a voltage across the thermode. According to the invention, polarization rotation, beam splitting andbeam splitting ratio adjustment of an input optical signal can be realized, and the beam splitter can be applied to a polarization multiplexing system, a coherent light communication system, optical logic gate design and the like, and has the advantages of low insertion loss, simple process, strong reconfigurability, wide working bandwidth and the like.