This paper presents a flexible variable ultra-broadband metamaterial perfect absorber (MPA) for terahertz applications. The MPA includes three vanadium dioxide (VO2) based resonant loops and a metallic ground layer, which are divided by a dielectric layer. Simulations demonstrate a broad absorption bandwidth exceeding 90% absorptance at frequencies from 2.72 to 6.04 THz and maintain this performance across varying incident polarization angles. Furthermore, by adjusting the VO2 conductivity from 2 × 102 to 2 × 105 S/m, the absorption level can be regulated continuously within the range of 5% to 99%. Critically, the absorber exhibits wide-angle polarization absorption for both transverse magnetic (TM) and transverse electric (TE) absorption. These characteristics make this MPA a promising candidate for diverse applications in the terahertz region, such as modulation, sensing, and imaging.