Black silicon (bSi) is a highly absorptive material in the UV-vis and NIR spectral range. Photon trapping ability makes noble metal plated bSi attractive for fabrication of surface enhanced Raman spectroscopy (SERS) substrates. By using a cost-effective room temperature reactive ion etching method, we designed and fabricated the bSi surface profile, which provides the maximum Raman signal enhancement under NIR excitation when a nanometrically-thin gold layer is deposited. The proposed bSi substrates are reliable, uniform, low cost and effective for SERS-based detection of analytes, making these materials essential for medicine, forensics and environmental monitoring. Numerical simulation revealed that painting bSi with a defected gold layer resulted in an increase in the plasmonic hot spots, and a substantial increase in the absorption cross-section in the NIR range.