This paper proposes variable incremental conductance(IC) algorithm for maximum power point tracking(MPPT) control of photovoltaic. The conventional perturbation & observation(PO) and IC MPPT control algorithm generally uses fixed step size. A small step size reduces a tracking error in the steady state but slows a tracking speed in the transient state. Also, a large step size is fast a tracking speed but increases a tracking error. Therefore, this paper proposes variable IC MPPT algorithm that adjust automatically step size according to operating conditions. To improve a tracking speed and accuracy, when operating point is far from the maximum power point(MPP), the step size uses maximum value and when a operating point is near from the MPP, the step size uses variable step size that adjust according to slope of P-V curve. The validity of MPPT algorithm proposed in this paper prove through compare with conventional PO and IC MPPT algorithm.