A new perfect metamaterial absorber based on metal-dielectric layer combination is designed and investigated to be used in solar cell application. The designed structure is particularly presented in the range of solar spectrum in order to utilize the solar energy effectively. Parametric studies with respect to the dimensions of the structure are carried out to characterize the absorber. According to the results, it is found that the metamaterial absorber has 99.99% absorption at 403.5 THz. In addition, the fractional bandwidth (FBW) of the absorption region is calculated and 22.2% FBW is obtained. Moreover the simulation results showed that the proposed design is also polarization and incident angle insensitive. As a result, the proposed metamaterial absorber provides perfect absorption for visible and near infrared frequency ranges and can be used for the realization of more efficient new solar cells.