A novel efficient implicit direct forcing immersed boundary method for incompressible flows with complex boundaries is presented. In the previous work [1], the calculation is performed on the Cartesian grid regardless of the immersed object, with a fictitious force evaluated on the Lagrangian points to mimic the presence of the physical boundaries. However the explicit direct forcing method [1] fails to accurately impose the non-slip boundary condition on the immersed interface. In the present work, the calculation is based on the implicit treatment of the artificial force while in an effective way of system iteration. The accuracy is also improved by solving the Navier-Stokes equation with the rotational incremental pressure- correction projection method of Guermond and Shen [2]. Numerical simulations performed with the proposed method are in good agreement with those in the literature.