In order to study the durability of polyvinyl alcohol (PVA) fiber waste glass powder concrete under sulfate dry-wet cycle, two kinds of particle size waste glass powder were used to replace part of cement in concrete. At the same time, the volume content of PVA fiber was changed. The sulfate dry-wet cycle test was designed, and compressive strength and flexural strength of waste glass powder concrete after dry-wet cycle were measured. The microstructural characteristics of PVA fiber waste glass powder concrete were explored by SEM and EDS. Finally, the durability degradation model based on the Weibull function was established to predict concrete life. The results indicate that when the particle size of waste glass powder is (30,75］ μm, the performance of resisting sulfate corrosion is relatively good. PVA fibers play an effective role in hindering the internal cracks of concrete. With the increase of PVA fiber content, the performance of resisting sulfate corrosion of PVA fiber waste glass powder concrete increases, and it shows the best performance of resisting sulfate corrosion when the PVA fiber content is 1.0% (volume fraction). The durability degradation model predict that the maximum service life of waste glass powder concrete with PVA fiber volume content of 1.0% can reach 224 d under the dry-wet cycle of sulfate solution.