A tunable dual-band infrared polarization filter is proposed and investigated. Based on the perfect absorption characteristic of the metal-dielectric-metal sandwich structure, the reflection spectrum performs as a filter. The filter consists of three layers. The top layer is a compound metal nano-structure array comprised of rectangular strips. The middle and bottom layers are a dielectric spacer and metal film, respectively. The calculated results show that the filter properties are closely related to the polarization of the incident light. Different dual-band wavelengths are filtered while the incident light has different polarizations, which are parallel or vertical to the x axis. Moreover, it is found that the resonant wavelength strongly depends on the length of the rectangular strip (which causes the resonant effect) and is independent of other strips. Therefore, the filter wavelengths can be tuned freely by adjusting the length of the corresponding rectangular strip. In addition, the calculated results show that all of the intensities at the filter wavelengths are closed to zero, which implies that the filter exhibits good filtering performance.