You can use the following basic syntax in PowerShell to create a Boolean variable:
[bool]$my_var = $true
This particular example creates a Boolean variable named $my_var that contains the value True.
Note that the $true and $false values are both pre-defined in PowerShell and evaluate to True and False, respectively.
By prepending the variable name with [bool] we are able to explicitly tell PowerShell that this variable should be a Boolean.
The following example shows how to use this syntax in practice.
Example: How to Create a Boolean Variable in PowerShell
We can use the following syntax to create a Boolean variable named $my_var that contains the value True:
[bool]$my_var = $true
The following screenshot shows how to use this syntax in practice:

When we output the value of the $my_var variable we can see that it returns the value True.
Note that we can also use the GetType() command to display the variable type:
$my_var.GetType().Name
The following screenshot shows how to use this syntax in practice:

This returns Boolean, which confirms that the variable we created named $my_var is indeed a Boolean variable.
It’s worth noting that besides $true and $false you could also assign values of 1 and 0 to a Boolean variable, as long as you prepend the variable name with [bool] to specify that the value of 1 or 0 should be evaluated as a Boolean value of True or False.
For example, we can use the following syntax to create a Boolean variable that contains a value of 1:
[bool]$my_var = 1
The following screenshot shows how to use this syntax in practice:

Notice that when we use the GetType() command we can see that $my_var is indeed a Boolean variable.
Related Tutorials
The following tutorials explain how to perform other common tasks in PowerShell:
PowerShell: How to Convert String to Double
PowerShell: How to Convert String to Datetime
PowerShell: How to Check if Array is Empty
