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A systematic study of a robust angular tolerance ultra-broadband metasurface for arbitrary rotation of linear polarization is demonstrated. The proposed method combines the spin-dependent Pancharatnam-Berry phase and the generalized Snell’s law to achieve an arbitrary angle linear polarization rotator and beam splitter. Numerical results of one terahertz example show that a 90° polarization rotator has a polarization conversion ratio of more than 90% from 1.3 to 2.3 THz in the ultra-broadband range. This method represents a significant advance in versatile, flexible design and performance compared to previously reported birefringent material wave plates, grating structures, and multi-resonance-based polarization rotators.