<p>The aim of this research is to provide a thorough design and analysis of vanadium dioxide (VO₂)-based THz metamaterial absorbers. All facets of design verification are covered in this article, including parametric studies, materials investigation, modelling with an equivalent lumped method, and mathematical analysis. The proposed metamaterial absorbers (MMAs) are designed with three layers. These layers consist of a radiating element made of vanadium dioxide (VO₂) that has a thickness of 0.2&#xa0;µm, a dielectric substrate made of polyimide that has a dielectric constant of 3.5, and a ground conducting layer made of gold (Au). The proposed structure has an overall dimension of 20 × 20 × 7.6 µm³. In addition to the VO₂, we also investigate the impact of different conductive materials, such as iron, copper, gold, and aluminium, on the proposed absorber. Furthermore, the impact of other dielectric materials (Al₂O₃, Quartz lossy, and lossy silicon) on the proposed MMA’s absorption response is also investigated. The prescribed absorber operates at three absorption peak frequencies, 5.4 THz, 10.3 THz and 13.08 THz. The working frequency bands range from 4.6 THz to 7.1 THz, from 8.5 THz to 12 THz and from 12.2 THz to 13.4 THz, attaining higher absorptivity of 96.4%, 99.7% and 93.9% in respective operational bands. Moreover, by increasing the temperature-controlled VO₂’s conductivity from 200 to 2 × 10⁵ S/m, the absorption peak can be continuously increased from 2% to 99.7%. This transition enables dynamic control between high absorption and high reflection states. Moreover, it is confirmed that the absorptance is insensitive to the polarization angle. The absorption response of the proposed structure is parametrically analysed using various design parameters. The suggested MMA is suitable for intelligent absorption, terahertz tuning and optoelectronic switches.</p>