Abstract In this work, we first define picture fuzzy soft sets and study some of their relevant properties, especially, a sufficient and necessary condition is presented to ensure that the dual laws are true in picture fuzzy soft theory. We then introduce an algorithm based on adjustable soft discernibility matrix by using level soft set of a picture fuzzy soft set to solve decision making problems, which can find an order relation of all the objects. Finally, an illustrative example is employed to show that they can be successfully applied to problems that contain uncertainties.