Sliding mode control (SMC) is used to regulate the output power of an inductive power transfer (IPT) system with maximum efficiency tracking. Load variations and misalignment are the main factors that affect the output power and efficiency of the system. For that, SMC is used on the transmitter side to track the minimum input current in order to realize the maximum efficiency by regulating the duty cycle of the DC-DC boost converter connected to the power supply. However, SMC is used to access the desired output voltage by controlling the DC-DC boost converter connected to the load on the receiving side. Different control techniques that the SMC proposes are exploited on the sending and receiving side to achieve the desired output. SMC is also compared with the PI control technique. It introduces more efficiency and output power with variable load and coupling factor. Simulation results illustrate that the desired output voltage is achieved with different loads and different input voltages with 76% system efficiency. Moreover, the maximum efficiency has been achieved when the coupling factor is 0.7, while the maximum input power is achieved when the coupling factor is 0.1.