An experimental study of turbine performance is conducted with various incidence angles on a rotating turbine rotor. 5 different incidence angles are applied from -17$^{circ}$to 13$^{circ}$with 7.5$^{circ}$gaps. In order to precisely set up the incidence angles at the rotor inlet, 5 turbine discs are manufactured with the different fir tree section. Total-to-total efficiencies are obtained on the several off-design points with considering the exit total pressure, which is meas fred at 12 locations between the hub and casing using a pressure rake. The degree of reaction is 0.373 at the mean radius, and Reynolds number based on the rotor chord is 0.86$ imes$10$^{5}$ at the turbine inlet on the design point experiment. The experiment on a single-stage turbine is conducted at the low-pressure and low-speed state, but it is sufficient to consider the blade loading effect due to the rotating apparatus even though the total pressure loss at the exit is increased proportionally to the turbine output power. The experimental results recommend 6$^{circ}$as an optimum incidence angle on the turbine blade design. The total-to-total efficiency is steeply decreased when the incidence angle is over $pm$9$^{circ}$ from the optimum incidence angle. In the range of less than -10$^{circ}$incidence angle, 7.5$^{circ}$ reduction of incidence angle generates 15% decrease of total-to-total efficiency. This result is obtained on the same rotor blade by changing only the rotational speed to minimize the effect of profile and secondary flow loss in the passage. Experimental results show that the change rate of total-to-total efficiency according to the incidence angle change is unchanged although the turbine operates at the off-design condition.