In this study, functional near-infrared spectroscopy (fNIRS) was adopted to investigate the prefrontal cortical responses to deception under different motivations. By using a feigned memory impairment paradigm, 19 healthy adults were asked to deceive under the two different motivations: to obtain rewards and to avoid punishments. Results indicated that when deceiving for obtaining rewards, there was greater neural activation in the right inferior frontal gyrus (IFG) than the control condition. When deceiving for avoiding punishments, there was greater activation in the right inferior frontal gyrus (IFG) and the left middle frontal gyrus (MFG) than the control condition. In addition, deceiving for avoiding punishments led to greater neural activation in the left MFG than when deceiving for obtaining rewards. Furthermore, the results showed a moderate hit rate in detecting deception under either motivation. These results demonstrated that deception with different motivations led to distinct responses in the prefrontal cortex. fNIRS could provide a useful technique for the detection of deception with strategy of feigning memory impairment under different motivations.