The present invention has an object to enable a torque as required to be realized without being influenced by an operation state of an IN-VVT, which is a variable valve timing mechanism which changes a valve timing of an intake valve. For this purpose, a control device for an internal combustion engine provided by the present invention stores data that defines a relationship between an air quantity and a torque in an MBT in association with the operation state of the IN-VVT, and calculates a target air quantity for realizing a required torque based on the data. The control device calculates an actual air quantity which is actually realized by an operation of a throttle when operating the throttle to realize the target air quantity. Further, the control device for an internal combustion engine provided by the present invention stores data that defines a relationship of the air quantity and an ignition timing in a case in which the IN-VVT is in a maximum retardation position, and calculates a basic ignition timing from the actual air quantity based on the data. Further, the control device for an internal combustion engine provided by the present invention determines an advance correction amount of the ignition timing from the operation state of the IN-VVT. The control device determines a final ignition timing from the basic ignition timing and the advance correction amount.