Does Freeza believe he can take Beerus now?

[Seekeroftruth]

Frieza was present at the tournament of power when he heard the rumors of Jiren surpassing the God of destruction of his universe, he also saw that Son Goku defeated Jiren with his UI form. Fast forward several arcs and Frieza casually defeats this form with his new form. Do you think that frieza believe himself to be stronger than Beerus? How will frieza's attitude to beerus differ change with this new form?

[Koitsukai]

I don't think he can be certain about it even though he has seen much less of Beerus than the saiyans, he has no idea Beerus has this unlimited source of power at his disposal.
His recent encounters with Goku have taught him that he should not be as hasty. Pre-RoF Freeza, as in his mentality back then, probably would've headed over to Beerus' planet and challenged him as soon as he destroyed Gas and the saiyans.

But now, I think he might want to asses things a little more, perhaps even improve his current self, work on his weakspots, polish even more his techniques. Even if he thinks he can beat him, I don't think he'd approach that head on.

TL;DR: I'd say not yet, he does not believe he can.

[Yuji]

I'd say no. It's probably part of the reason why he didn't kill Goku and Vegeta. He should know as long as he's weaker, Beerus will come asking for questions if he messes with his toys.

[Lionel]

I don't believe he does for the simple reason that he's aware of the strides Goku and Vegeta have been making in their own progress as fighters but they still defer to Beerus as though he were their superior. It's possible Freeza might feel more confident in his prospects for some day challenging Beerus but that day isn't now. In his black form I wouldn't guess his odds as being any better than Beerus needing to exert himself just a bit to subdue the tyrant.

[Seekeroftruth]

I don't think he can be certain about it even though he has seen much less of Beerus than the saiyans, he has no idea Beerus has this unlimited source of power at his disposal.
His recent encounters with Goku have taught him that he should not be as hasty. Pre-RoF Freeza, as in his mentality back then, probably would've headed over to Beerus' planet and challenged him as soon as he destroyed Gas and the saiyans.

But now, I think he might want to asses things a little more, perhaps even improve his current self, work on his weakspots, polish even more his techniques. Even if he thinks he can beat him, I don't think he'd approach that head on.

TL;DR: I'd say not yet, he does not believe he can.

Do you think the gap is huge though? In the manga Beerus claimed that in another Universe, Vegeta would have been a candidate for GoD when he faced him in Perfected SSB form. Also, Whis claimed that after Beerus got punched by Vegeta in said form, he became serious. This happened 60 chapters ago. The vegeta that lost to frieza was much stronger and using a far more powerful form when he got one shotted.

[theherodjl]

I wouldn't put it past Freeza in merely believing that he can take on Beerus now, but he might be apprehensive about just doing it as he is aware that it might draw immediate attention from Zeno or the Angels; beings that Freeza is either way less sure about crossing or is hoping to never have to face off against. If there's one thing Freeza has learned since his second revival, it's that prudence is key in achieving his goals, whatever that may be at the moment.

[Bloodthroe]

I think no, but I believe he wants to. My theory is Frieza spared the saiyans, because he needs their help to get even stronger.