In this paper, we propose a borophene-based grating structure (BBGS) to realize multi-band plasmon-induced absorption. The coupling of two resonance modes excited by upper borophene grating (UBG) and lower borophene grating (LBG) leads to plasmon-induced absorption. The coupled-mode theory (CMT) is utilized to fit the absorption spectrum. The simulated spectrum fits well with the calculated result. We found the absorption peaks exhibit a blue shift with an increase in the carrier density of borophene grating. Further, as the coupling distance D increases, the first absorption peak shows a blue shift, while the second absorption peak exhibits a red shift, leading to a smaller reflection window. Moreover, the enhancement absorption effect caused by the bottom PEC layer is also analyzed. On this basis, using a three-layer borophene grating structure, we designed a three-band perfect absorber with intensities of 99.83%, 99.45%, and 99.96% in the near-infrared region. The effect of polarization angle and relaxation time on the absorption spectra is studied in detail. Although several plasmon-induced absorption based on two-dimensional (2D) materials, such as graphene, black phosphorus, and transition metal dichalcogenides (TMDs), have been previously reported, this paper proposes a borophene-based metamaterial to achieve plasmon-induced perfect absorption since borophene has some advantages such as high surface-to-volume ratios, mechanical compliance, high carrier mobility, excellent flexibility, and long-term stability. Therefore, the proposed borophene-based metamaterial will be beneficial in the fields of multi-band perfect absorber in the near future.