The incident angle is the angle formed between the incoming ray of light and the normal line, which is an imaginary line perpendicular to the surface at the point of incidence. This angle is crucial in understanding how light behaves when it encounters different mediums, especially in the context of reflection and refraction. When light hits a boundary between two materials, the incident angle plays a significant role in determining whether the light will be refracted or reflected, and it directly influences phenomena like total internal reflection.