This study investigates flow fields and energy dissipation due to regular wave interaction with a perforated vertical breakwater, through velocity data measurement in a two-dimensional wave tank. As the waves propagate through the perforated breakwater, the incoming wave energy is reflected back to the ocean, dissipated due to very turbulent flows near the perforations and inside the chamber, and transmitted through the perforations of the breakwater. This transmitted energy is further reduced due to the presence of the perforated back wall. Hence most of the energy is either reflected or dissipated in the vicinity of the structure, and only a small amount of the incoming wave energy is transmitted through the structure. In this study, particle image velocimetry (PIV) technique was employed to measure two-dimensional instantaneous velocity fields in the vicinity of the structure. Measured velocity data was treated statistically, and used to calculate mean flow fields, turbulence intensity and turbulent kinetic energy. For investigation of the flow pattern, time-averaged mean velocity fields were examined, and discussed using the cross-sections through slot and wall for comparison. Flow fields were obtained and compared for various cases with different regular wave conditions. In addition, turbulent kinetic energy was estimated as an approach to understand energy dissipation near the perforated breakwater. The turbulent kinetic energy was distributed against wave height and wave period to see the dependence on wave conditions.