Research on the polarization reflection distribution characteristics of wakes on the sea surface can provide a theoretical basis for ocean wake target detection and has important research value in the field of ship and underwater moving target monitoring. The Kelvin wake model and the Cox-Munk model are used to describe a wake on a rough sea surface. Considering the atmospheric Rayleigh scattering and the reflection characteristics of a rough sea surface, a visible spectrum band wake polarization characteristic model based on the Stokes vector and Mueller matrix is established to explore the polarization reflection distribution characteristics of wakes on the sea surface under skylight background at different wind speeds, wind directions, and sun angles. A simulation is done of the airborne polarization reflection imaging of wakes on a rough sea surface. The results show that under the determined observation angle, the polarization distribution characteristics of wakes on a rough sea surface are mainly related to the angle of the sun. The polarization contrast of simulated wakes in typical scenes is acceptable, and it is feasible to detect sea wake targets by the polarization method. The analysis and simulation of the wake polarization characteristics model can provide a theoretical basis for ocean wake target detection.