In this Letter, we demonstrate a linear polarization conversion of transmitted terahertz wave with double-layer meta-grating surfaces, which integrated the frequency selectivity of a split ring resonator metasurface and the polarization selectivity of a metallic grating surface. Since the double-layer can reduce the loss, and the Fabry–Perot like resonant effect between the two layers can improve the conversion efficiency, this converter can rotate the incident $y$-polarized terahertz wave into an $x$-polarized transmitted wave with relatively low loss and high efficiency. Experimental results show that an average conversion efficiency exceeding 75% from 0.25 to 0.65 THz with the highest efficiency of 90% at 0.43 THz with only $2\mathrm{dB}$ loss has been achieved.