This research aims to determine the contribution of competencies and incentives through teacher performance to improve student learning outcomes at Technical Implementation Unit (UPT) elementary schools in Central Mamuju Regency. The design of this research is quantitative research, using a quantitative causal descriptive research approach with path analysis methods. This research was carried out at 27 Elementary Schools (SD) in the Karissa District Education Office of the Central Mamuju Regency. The research conducted showed that teacher competence and teacher incentives show a positive and significant contribution to teacher performance (sig.0,00). The results of the coefficient analysis prove that simultaneously the competence, incentives, and performance of teachers have a positive and significant impact on improving student learning outcomes (sig.0.00). However, partially, incentives have no positive and significant effect on improving student learning outcomes (sig.0.82).