In this paper, a complexity-controllable video coding system is proposed with spatial scalability. The time complexity models of the encoder and decoder are investigated and the major complexity control parameters, such as the number of macroblocks, Intra prediction modes, the number of partitions in Inter prediction, the ratio of non-zero blocks, etc., are carefully analyzed for their controllability in the encoder and decoder. Based on the proposed time complexity model and the complexityscalable video coding/decoding schemes, an appropriate coding scheme can be selected according to the system capability with performance tradeoff, which is beneficial for the video system design in mobile devices.