A tunable perfect meta‐absorber (PMA) composed of an electric split‐ring resonator (eSRR) and a cross‐shaped nanostructure is proposed. Owing to the electromagnetic coupling effect generated between dipole and inductive–capacitive (LC) resonances, the PMA exhibits perfect absorption, tunable resonance, variable optical attenuation, and switchable polarization‐dependence/independence characteristics. Furthermore, the PMA is demonstrated to be feasible for sensing applications. The PMA exhibits high sensing performance with a sensitivity of 1200 nm/RIU. Such results indicate that the proposed PMA can be used in variable optical attenuators, polarization switches, tunable absorbers, and sensors applications.