A polarization rotator, suitable for integration in a polarization diversity optical receiver fabricated in InP technology, is proposed. The device, based on a two steps waveguide rotator, includes tapered input and output ports that provide very low insertion loss (<0.04 dB). An extinction ratio of 40 dB at 1550 nm wavelength is calculated, comparable or even superior to other state of the art polarization converters. The main advantage of the proposed design is the capability of implementation using a standard fabrication process with only two dry etch steps, significantly reducing complexity and cost.