Qualitative variables are descriptive attributes that are not expressed numerically but through categories and descriptions. They can be nominal, ordinal, or dichotomous. Nominal variables represent categories that cannot be ordered and only distinguished by name, like gender or hair color. Ordinal variables involve data arranged in order but with unknown differences between categories, like rankings. Dichotomous variables have only two distinct categories, like yes/no responses. Examples provided include gender, marital status, rankings, and Likert scale responses.