A polarizing beam splitter includes thin electrically conductive metal sheets each having an edge and a thickness substantially less than the wavelength λ of a terahertz signal. The sheets are arranged in a stack or array to define wave propagation passages for energy of a terahertz beam directed at a face formed by edges of the sheets, and constitutes an artificial dielectric which operates below cutoff to allow selective transmission through the passages and/or reflection from said face, separating polarization states of the beam with defined power splitting. The artificial dielectric beam splitter can be configured to operate over a broad terahertz band. The sheets are flat, without micropatterned surface features, are robust and simple to manufacture, and form a broad band polarizing beam slitter for terahertz radiation. Complete separation of the transmitted and reflected beam is achieved below cutoff by rotating the polarization of the input beam.