Based on the OOK (On-Off Keying) dimming mode in IEEE 802.15.7 standard, this paper proposes a dimming scheme based on punctured polar code, which can not only obtain better communication performance, but also support the user's dimming requirements and suppress the discomfort caused by flicker to human eyes. Using punctured polar code scheme based on column greedy deletion algorithm and CRC (Cyclic Redundancy Check) aided SCL (Successive Cancellation List) decoding method, this scheme can obtain superior bit error performance. The pseudo-random scrambling code is used to scramble the punctured polar codes to obtain a 01 balancing data sequence with limited run length, so that the light intensity changes within the maximum flickering time period (MFTP), so as to avoid the perception of uncomfortable light flicker to the human eyes. The average light intensity can be obtained by inserting the compensation symbol, which meets the user's requirement of dimming. The simulation results show that the scheme can support any dimming rate (0-1). Compared with other schemes using forward error correction (FEC) code for dimming, the scheme proposed in this paper improves the transmission efficiency by more than 1.25 times when the code rate is 0.5; the scheme can provide a gain of 0.5-1.7 dB at the dimming rate of 0.2 and bit error rate of 10^-4 when using a polar with code rate of 0.5.