In this study is reported the optical, structural and dielectric properties of Poly (vinyl alcohol) thin films membranes with embedded ZnO nanoparticles (PVA/ZnO) obtained by solution casting method at low temperature of deposition. Fourier Transform Infrared spectra showed the characteristics peaks, which correspond to O-H and Zn-O bonds present in the hybrid material. The X-ray diffraction patterns indicated the presence of ZnO structure into the films. The composite material showed low absorbance and a wide band gap energy from 5.6 to 5.9 eV. The surface morphology for the thin films of PVA/ZnO was studied by Atomic Force Microscopy and Scanning Electron Microscopy. The dielectric properties of the nanocomposites were measured from low to high frequencies, the results showed a high dielectric constant (ε) in the order of 10⁴ at low frequency and values from ε ≈ 2000 to 100 in the range of 1KHz-1MHz respectively, the properties of PVA/ZnO such as the high permittivity and the low temperature of processing make it a suitable material for potential applications in the development of flexible electronic devices.