Infrared polarization imaging technology is a new detection technology which combines two dimensions of infrared imaging and polarization imaging. IR polarization imaging simulation technology can generate a large amount of data to train IR polarization imaging system, which can effectively improve the system platform performance, shorten the development time and reduce the investment cost. In recent years, scholars at home and abroad have carried out a lot of research work on infrared polarization imaging simulation, bi-directional reflection distribution function model and infrared polarization properties of target materials. The research background, basic principles and development history of infrared polarization imaging simulation technology for target scenes at home and abroad are introduced, and the application value and development trend of this key technology are outlooked.