Inclusive growth has been the focus of much attention in many countries due to Low economic growth and widespread inequalities. Inclusive growth is a development concept that focuses on the process of achieving growth. It is created by opportunities and people’s participation in the growth process. Given that the government can take appropriate measures to providing the way for more inclusive growth, there is a close relationship between inclusive growth and government performance in good governance. In this regard, this study aims to investigate the relationship between good governance and inclusive growth and the panel data method has been used for two selected groups of middle and high per capita income countries in period 2010-2018. By measuring the multidimensional index of inclusive growth, it was observed that the average inclusive growth index for high income countries is higher than middle income countries. The results show that the good governance has a positive and significant effect on the inclusive growth index in middle per capita income countries, and other determinants of inclusive growth such as capital, labor, technology, trade openness, government expenditure and human development index have a positive effect on inclusive growth. It is recommended that middle income countries pay special attention to institutional reforms to provide the appropriate for people to participate in economic opportunities and achieve inclusive growth.