A circular polarization multiplexing metasurface beam splitter operating at 15 GHz with polarization conversion effect is proposed. The unit cell is formed by alternately stacking 4 layers of metal and 2 layers of dielectric substrates cascaded along the propagation direction, separated by air. The resonant phase of the unit cell can be changed by changing the size parameters of the two arms of the metal cross patch, and the phase coverage of nearly 360 • can be achieved in the direction of the two orthogonal linear polarization components, while transmission coefficient is above 85%. The circular polarization geometric phase covering 360 • can be achieved by rotating the metal patch. The polarization conversion of the circularly polarized wave can be realized by setting the phase difference of the two orthogonal linear polarization components to 180 • , and the polarization conversion ratio (PCR) at the working frequency is greater than 90%. The simulation and test results show that when the circularly polarized electromagnetic wave is perpendicularly incident on the metasurface beam splitter, the transmitted wave is divided into two circularly polarized waves with different exit angles and orthogonal to the polarization direction of the incident wave. This work may provide new ideas for the integration and miniaturization of traditional beam splitting devices and have important application prospects in fields such as multiple input multiple output (MIMO) systems.