Multilevel inverters (MLI) are now favored over conventional transformers due to higher output voltage levels and lower harmonic distortions. In this study, a 45-level and 39-level inverter with lower power switchgear number was constructed. The 16-switch single-phase MLI inverter is generated, simulated, and used realistically. The simulation system uses a control method called sinusoidal pulse width modulation (SPWM). The output voltage from the simulation includes total harmonic distortion (THD). THD values of 45 and 39 level output voltage simulation are 2.59% and 2.98% respectively. The system has been designed and tested practically without load? The THD value was 2.69% for 45-level and 3.13% for 39-level. These results demonstrate that the proposed MLI circuit and SPWM controller were successful in achieving the necessary voltage level and THD decreased when level increased.