We report a numerical investigation on the generation of a subwavelength flat-top focus by tuning the polarization angle of the incident beam under tight focusing conditions. Our approach uses a binary phase mask containing two regions of opposite phases, with a variable diameter of the inner region. Properly tuning the diameter of the inner region of the mask, the flat-top profile of variable sizes (above and below the subwavelength region) is generated in a controlled manner with the various incident polarization angles of the beam and with the different numerical aperture (NA) value of the lens. Our study reveals that a particular cut-off value of polarization angle, above which the subwavelength flat-top is generated, corresponds to a specific NA that increases with the increase in the NA value. In addition, the emergence of the dual foci structure is observed in the longitudinal direction with increasing NA of the lens. The flat-top's polarization degrees-of-freedom and dual foci properties open up promising routes for potential applications in fluorescence polarization microscopy and multiplane particle trapping.