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Using the density functional theory of electronic structure, we compute the anisotropic dielectric response of bulk black phosphorus subject to strain. Employing the obtained permittivity tensor, we solve Maxwell's equations and study the electromagnetic response of a layered structure comprising a film of black phosphorus stacked on a metallic substrate. Our results reveal that a small compressive or tensile strain, $\sim 4\%$, exerted either perpendicular or in the plane to the black phosphorus growth direction, efficiently controls the epsilon-near-zero response, and allows a perfect absorption tuning from low-angle of the incident beam $θ=0^\circ$ to high values $θ\approx 90^\circ$ while switching the energy flow direction. Incorporating a spatially inhomogeneous strain model, we also find that for certain thicknesses of the black phosphorus, near-perfect absorption can be achieved through controlled variations of the in-plane strain. These findings can serve as guidelines for designing largely tunable perfect electromagnetic wave absorber devices.