Significant internal quantum efficiency (IQE) enhancement of GaN/AlGaN multiple quantum wells (MQWs) emitting at similar to 350 nm was achieved via a step quantum well (QW) structure design. The MQW structures were grown on AlGaN/AlN/sapphire templates by metal-organic chemical vapor deposition (MOCVD). High resolution x-ray diffraction (HR-XRD) and scanning transmission electron microscopy (STEM) were performed, showing sharp interface of the MQWs. Weak beam dark field imaging was conducted, indicating a similar dislocation density of the investigated MQWs samples. The IQE of GaN/AlGaN MQWs was estimated by temperature dependent photoluminescence (TDPL). An IQE enhancement of about two times was observed for the GaN/AlGaN step QW structure, compared with conventional QW structure. Based on the theoretical calculation, this IQE enhancement was attributed to the suppressed polarization-induced field, and thus the improved electron-hole wave-function overlap in the step QW.