A broadband polarization beam splitter/combiner based on gradient waveguide directional coupler, configured to split a light into a light of a transverse electric mode TE mode and a light of a transverse magnetic mode TM mode, or to combine a light of a transverse electric mode TE mode and a light of a transverse magnetic mode TM mode into a light, consists of a gradient waveguide directional coupler, a beam combining end (1), a curved waveguide (5), a transverse electric mode TE end (6) and a transverse magnetic mode TM end (7), the gradient waveguide directional coupler consists of a straight end gradient waveguide (2) and a serial end gradient waveguide (3), the trend of change of the straight end gradient waveguide (2) is opposite to that of the serial end gradient waveguide (3), and a gap (4) is provided between the straight end gradient waveguide (2) and the serial end gradient waveguide (3), the beam combining end (1) is connected with one end of the straight end gradient waveguide (2), the other end of the straight end gradient waveguide (2) is connected with one end of the curved waveguide (5), the other end of the curved waveguide (5) is connected with the transverse electric mode TE end (6), and the serial end gradient waveguide (3) is connected with the transverse magnetic mode TM end (7).