In the present study, the effect of magnetite (Fe 3O 4) nanoparticles on the structural and dielectric properties of poly(vinylidene fluoride) (PVDF) matrix was investigated. Distribution of Fe 3O 4 nanoparticles in the polymer matrix has been studied by scanning electron microscopy (JEOL JSM-7600 F). The structure of the nanocomposite samples was investigated by the X-ray diffraction and Fourier-transform infrared spectroscopy. It was shown that the dielectric permittivity of PVDF + Fe 3O 4 nanocomposite samples was gradually increased up to 7 wt% of Fe 3O 4 content. Further increase in the concentration of the filler leads to decrease in the dielectric permittivity. The subsequent decrease in dielectric permittivity at higher Fe 3O 4 content can be explained by the increase in defects in the structure of the nanocomposite. The comparison of experimental data and the results of theoretical calculations show that the reduction in the empirical value of dielectric permittivity of the nanocomposite is obviously linked with the threshold value of filler. While calculating the theoretical value of the dielectric permittivity for the higher content of the filler, defects in the nanocomposite structure should be considered.