Performances of Ga-and N-polarity solar cells (SCs) adopting gradient-In-composition intrinsic layer (IL) are compared. It is found the gradient ILs can greatly weaken the negative influence from the polarization effects for the Gapolarity case, and the highest conversion efficiency (η) of 2.18% can be obtained in the structure with a linear increase of In composition in the IL from bottom to top. This is mainly attributed to the adsorptions of more photons caused by the higher In composition in the IL closer to the p-GaN window layer. In contrast, for the N-polarity case, the SC structure with an InGaN IL adopting fixed In composition prevails over the ones adopting the gradient-In-composition IL, where the highest η of 9.28% can be obtained at x of 0.62. N-polarity SC structures are proven to have greater potential preparations in high-efficient InGaN SCs.