An inverter and an over current protection method thereof are provided. The inverter includes an inverting circuit, a filtering capacitor and an over current protection circuit. The inverting circuit is configured to convert a DC input voltage into an AC output voltage and provide the AC output voltage to a load. The filtering capacitor is coupled to the inverting circuit and the load in parallel. The over current protection circuit is coupled to the inverting circuit and the filtering capacitor and configured to provide an over current protection mechanism. The over current protection circuit detects an AC current on the filtering capacitor and determines whether to enable the over current protection mechanism according to the AC current in order to restrain the power conversion operation of the inverting circuit.