Perl uses special characters like $ @ % & to denote scalar, array, hash and subroutine variables respectively. Variables are named and can be assigned values using the = operator. Perl distinguishes between singular and plural variable names where singular names hold a single data item like a scalar value, and plural names hold collections of data items like arrays. The document then provides examples and details about defining different types of variables in Perl like scalars, arrays, hashes and using them to store and print values.