To improve the accuracy of airlight estimation in polarization dehazing methods, a method for haze image reconstruction based on polarization layering and analysis of airlight is proposed. In the polarization space, the gradient prior information of the airlight is used as a constraint condition, and the original polarized hazy image is layered to estimate the polarized image of the airlight. This allows the analysis of the airlight from the polarized images, and the polarization layering and analysis of the airlight can be realized. Finally, by combining the proposed polarization reconstruction model of haze images and the estimation of atmospheric light at infinity in airlight images, a clear haze-free image is reconstructed. The experimental results show that the proposed method improves the accuracy of airlight estimation, provides a clearer reconstructed image, and provides a higher target restoration degree. The proposed method is suitable for haze image reconstruction under different concentrations.