A terahertz (THz) polarizer and switch structure is proposed based on the phase transition of vanadium dioxide (VO₂). When VO₂is in the insulation phase, the resonance frequencies of the proposed structure are 1.49 THz and 1.22 THz for the x- and y-polarization, respectively. It can perform as a THz polarizer with extinction ratios of 52.5 dB and 17 dB for the y- and x-polarization, respectively;When VO₂transforms into metallic phase, the resonance frequency for x-polarization wave shifts from 1.49 THz to 1.22 THz, while that remains still for the y-polarization component. It means that the structure can work as a polarization-dependent THz switch with a high extinction ratio of 32 dB.