Controlled vocabularies allow an accurate and controlled approach in describing physical and digital assets (e.g., data). One of such controlled vocabulary is INCENTIVE Variables. This controlled vocabulary is a result of Metadata 4 Machine (M4M) Workshop 18 (M4M.18) provided to the INCENTIVE community (https://zenodo.org/communities/incentive/about/). sheet2rdf and OntoStack, developed by FAIR Data Collective, are used to build and serve INCENTIVE Variable, while PURL is used to persist identifiers for the vocabulary terms and properties: http://purl.org/incentive/variables/