In this paper, AC and DC electrical properties of organic solar cells based on P3HT:PCBM active layer have been investigated. The performance of such solar cell has demonstrated the efficiency of 2.31% corresponding with short-circuit current density of 6.08 mA ⋅ cm[Formula: see text], open circuit voltage of 0.64 V and fill factor of 60%. The equivalent circuit and the properties of the supposed interfaces between the layers in the P3HT:PCBM-based solar cell have been estimated. AC properties have demonstrated series capacitance increasing with increasing frequencies, which means series capacitance saves charges and parallel capacitance has decreased with increasing of frequency work as discharge part of charges stored in series capacitance. Also, equivalent series and parallel resistances have demonstrated a decrease from 7 [Formula: see text] and 120 k[Formula: see text] at low frequency to 1 [Formula: see text] and 43 k[Formula: see text] at high frequencies, respectively.