This paper proposes a dimmable scheme for a visible light communication (VLC) system based on multilayer asymmetrically clipped optical orthogonal frequency-division multiplexing (ACO-OFDM), which is able to support a wide dimming range for different illumination requirements. In the proposed scheme, multiple layers of ACO-OFDM occupying different subcarriers are combined so that almost all of the subcarriers can be used for data transmission. The polarities of different layers of ACO-OFDM are varied to obtain flexible time-domain waveform, which can fully exploit the dynamic range of light-emitting diodes (LEDs) and achieve better performance. The scaling factor and modulation order for each layer, as well as the dc bias, are optimized for different dimming requirements to achieve improved spectral efficiency. Simulation results demonstrate that the proposed scheme can support communication over a wide dimming range and achieve higher spectral efficiency, compared with existing methods under different dimming requirements.