A design method of internal meshing gear based on variable center meshing line (VCML) is presented in this paper. The meshing line is an arc line connecting the intersection of the indexing circle connecting the inner and outer gears and the intersection of the tooth top circle, and the center of the line of engagement freely slides on the vertical bisection line of the line connecting the two intersection points. The top tooth profile equation of internal and external gears is derived by rack equation. According to the normal method of gear profile, the equation of gear root meshing line is derived by using the tooth top profile equation of the gear. According to the principle of plane meshing, the root profile equation of gear is derived by using the root meshing line equation of gear. The tooth profile of VCML gear can be deduced quickly by adjusting the center position of the meshing line. The stress, meshing stiffness, transmission error, contact ratio and sliding ratio of the VCML gears are analyzed by finite element method, and the area of significant performance improvement of the meshing line center of the VCML gears is found. The research results show that compared with involute gears, the maximum average stress of VCML gears is reduced by 64.99%, the meshing stiffness is increased by 193.67%, and the transmission error is reduced by 65.95%. This method improves the efficiency of new tooth profile design and transmission performance. By changing the center coordinates of the meshing line, the tooth profile of the VCML gear can be quickly redesigned, which greatly improves the efficiency of the new tooth profile design and transmission performance. This design method provides a new idea for the tooth profile design of internal meshing gear.