To improve the force endurance capacity of plate breakwaters, a step‐type plate breakwater was proposed. The performance of the step‐type breakwater was investigated by numerical simulation method. First, a two‐dimensional numerical regular wave tank was constructed using FLUENT software, and the effectiveness of the tank application was verified by comparing with theoretical value and test data. Then, the numerical tank was used to simulate various working conditions, and the variation rules of the breakwater transmission coefficient with wave height, period, perforation rate, relative plate width, wave steepness, and number of layers were obtained. Finally, the difference in the wave dissipation mechanism between the step‐type breakwater and the “”‐type breakwater was discussed. The results indicated that the transmission coefficient of the step‐type breakwater was small, which also proved to be good at dissipating long‐period waves. In general, the wave dissipation performance of the step‐type breakwater was better than that of the “”‐type breakwater. The research can provide some clues for the research and design of corresponding breakwaters.