This study investigates the optical properties (light reflectance, absorptance, transmittance, and scattering) of black silicon (b‐Si) layers formed using reactive ion etching method. The corresponding spectra are determined across the visible, near‐infrared, and near‐ultraviolet wavelength ranges (250–1400 nm). It is demonstrated that b‐Si layers reduce the reflectance, and increase the absorptance and light scattering due to the disordered distribution of the nanoneedles. Increasing the etching duration strengthens this trend. It is shown that b‐Si layers etched for 10 min can be considered perfect light scatterers upon reflection at wavelengths less than 700 nm. Based on the obtained results, the possible profits of light scattering from the b‐Si interlayer for perovskite/Si tandem solar cells are analyzed. It is substantiated that the b‐Si interlayer can increase the useful absorptance not only within the bottom Si solar subcell but also in the top perovskite solar subcell. The prospects for future research directions and challenges are also provided.