This note introduces a novel numerical analysis framework for the incompressible Navier-Stokes equations based on Besov spaces. The key contribution of this note is to establish the stability and convergence of a semi-implicit time-stepping scheme by deriving precise error estimates in the $B^0_{\infty,1}$ and $B^0_{\infty,2}$ spaces. Another contribution of our analysis is the detailed treatment of the $B^0_{\infty,2}$ case, where a crucial integration-by-parts technique is employed to adeptly handle the nonlinear advection term. This technique allows for a refined estimate that effectively transfers derivatives onto the test functions, mitigating the inherent analytical challenges posed by the low regularity of these spaces. Our results provide sharper, more localized error bounds than in classical Sobolev spaces, directly linking the scheme's convergence to the critical regularity of the continuous solution. This work underscores the advantage of Besov spaces for the numerical analysis of nonlinear fluid PDEs.
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