This paper discusses incidence structures and their rank. The aim of this paper is to prove that there exists a regular decomposable incidence structure $ \mathcal{J}=\left(\mathbb{P},\mathcal{B} \right) $ of maximum degree depending on the size of the set and a predetermined rank. Furthermore, an algorithm for construction of this structures is given. In the proof of the main result, the points of the set $\mathbb{P}$ are shown by Euler’s formula of complex number. Two examples of construction the described incidence structures of maximum degree 6 and maximum degree 30 are given.