Based on the strong coupling of the complementary frequency selective surface (CFSS), a frequency selective surface with polarization selective performance is presented. When there is lateral displacement along the periodic arrangement direction between the capacitive surface and the inductive surface, the CFSS becomes the polarization selective surface (PSS) with TM pass-band and TE stop-band filtering characteristics. The equivalent circuit model of the PSS is used to analyze its polarization selective mechanism. Its frequency responses and the electric field distribution on the capacitive and inductive surfaces have been simulated by the coupled integral equation method. The simulated and experimental results show that the PSS has good polarization selectivity, and it provides reference for the design of polarization wave generator and polarization filter.