<p>The structural, functional and electrical characteristics have been investigated for poly (vinyl alcohol) (PVA)-based polymer electrolyte with the incorporation of magnesium salt which mainly explains the electrical properties of the material in the present work. Here the polymer electrolyte is synthesized in different concentration of polymer and salt through solution casting technique in ambient temperature and the material is identified as PMgx. The structural and functional characteristics were analysed for the confirmation of polymer and salt complex formation. The AC impedance (ACI) studied for PMgx exhibits maximum ionic conductivity (<i>σ</i>) up to 1.26 × 10^–5 S.cm⁻¹. The equivalent electrical circuit (EEC) of the material is studied by fitting the cole–cole (CC) plot from the AC impedance data. Then, electrical characteristics like bode plots, dielectric characteristics and electric modulus analysis were analysed, which explains about the charge transfer characteristics, dielectric properties, and dielectric relaxation phenomenon of the material, where the relaxation time is 1.59 × 10^–7&#xa0;s. Furthermore, the dielectric relaxation phenomenon has been analysed through Havriliak-Negami (HN) fitting, and dielectric strength of the material was analysed. The complex capacitance is studied with respect to the use of stainless-steel plate in the study. Then, AC conductivity of the material with respect to frequency was analysed, where the ion conduction mechanism is studied.</p>