Frequency-selective surfaces (FSSs), have various applications in microwave electromagnetics. This paper reports a solution to the current FSS challenges of flexibly, low profile, simple fabrication and polarization control using a novel structure operating across X and Ku frequency bands where a linearly polarized wave is rotated by 90°. The FSSs were fabricated by laser engraving a thin layer of <inline-formula> <tex-math notation="LaTeX">$5\mu \text{m}$ </tex-math></inline-formula> aluminum on a <inline-formula> <tex-math notation="LaTeX">$65~\mu \text{m}$ </tex-math></inline-formula> Mylar substrate with a relative permittivity of 2.7, and separated by a dielectric spacing layer of 0.9 mm polypropylene substrate, with a relative permittivity of 3. The co and cross-polarized reflection and transmission response of the structure was investigated using numerical modeling and was measured experimentally. A parametric study was also conducted focusing on key performance indicators, and specifically the bandwidth of the structure. The novelty of this polarization rotation structure lies in its ultra-thin profile (<inline-formula> <tex-math notation="LaTeX">$0.034~\lambda _{0}$ </tex-math></inline-formula>), flexibility and significant transmission bandwidth. The fabricated prototypes experimental results were in good agreement with the simulated results, with a simulated −6 dB bandwidth of 61% and a measured −6dB bandwidth of 60%. Applications include antenna radomes where polarization is particularly important, as well as other polarization filtering applications which require a conformal low profile structure.