Development of optical devices requires overcoming a critical challenge, the maximum utilization of incident light. Recent developments have utilized perfect absorption to overcome this energy loss, predominantly via scattering. In this study, we have developed a cost-effective, reproducible multilayer plasmonic substrate (MPS) for maximizing the absorption of incident light. Developed substrate consists of gold mirror, Indium Tin Oxide (ITO) as a dielectric layer and gold nanospheres (AuNS) as the plasmonic resonator. We have achieved tunable absorbance of the substrate by varying the cavity length and periodicity of AuNS. MPS can be potentially used in SERS based biosensing applications. © 2022 IEEE.