Abstract Near-field radiative heat transfer (NFRHT) has the potential to exceed the blackbody limit by several orders of magnitude, offering significant opportunities for energy harvesting. In this study, we have examined the NFRHT between two borophene sheets through the calculation of heat transfer coefficient (HTC). Due to the tunneling of evanescent waves, borophene sheet allows for enhanced heat flux and adjustable NFRHT by varying its electron density and electron relaxation time. Additionally, the near field coupling is further examined when the borophene is deposited on dielectric or lossy substrates. The maximum HTC is closely related to the real part of the dielectric substrate. As a case study, the HTC on the lossy substrate of MoO3, ZnSe and SiC are calculated for comparison. Our results indicate that MoO3 is the optimal substrate to get the enhanced energy transfer coefficient. It results in a remarkable value of 1737 times higher than the blackbody limit owing to the enhanced photon tunneling probability. Thus, our study reveals the effect of substrate on the HTC between borophene sheets and provides a theoretical guidance for the design of near-field thermal radiation devices.