The dependence of phosphorus doping on crystal face and C/Si ratio in the epitaxial growth of 4H-SiC using phosphine were investigated. Phosphorus incorporation was highest on off-axis (000-1) and lowest on off-axis (0001). Phosphorus incorporation on (11-20) came between that on off-axis (0001) and (000-1). With increasing C/Si ratio from 0.5 to 2.5, phosphorus incorporation increased on (11-20) and off-axis (000-1). Phosphorus incorporation on off-axis (0001) showed unclear C/Si ratio dependence. On (000-1), the highest phosphorus concentration of 2 × 1018cm-3 was obtained by an increasing PH3 flow rate. The roughness, growth rate, and surface morphology of the high phosphorus doped epilayer were investigated.