In terms of the wave dissipation performance of a new type of pile foundation permeable breakwater with a wave dissipation plate，this paper studies the reflection coefficient，transmission coefficient and wave energy distribution of the new type of permeable breakwater under wave action. Using FLOW-3D numerical simulation method，the reflection coefficient，transmission coefficient and wave energy distribution of the permeable breakwater are obtained when the opening ratio，relative water depth and inclination angle of the wave dissipation plate change. The results show that：1）The new type of pile foundation permeable breakwater with a wave dissipation plate has good wave dissipation performance. The smaller the opening ratio is，the greater the reflection coefficient is and the smaller transmission coefficient is. 2）The design scheme of 10% opening rate，0.85 relative water depth and -15° inclination angle has the best effect，and the wave energy transmission coefficient of the new type of permeable breakwater is only about 17%.