Recently, cortical areas with motor properties have attracted attention widely to their involvement in both action generation and perception. Inferior frontal gyrus (IFG), ventral premotor cortex (PMv) and inferior parietal lobule (IPL), presumably consisting of motor-related areas, are of particular interest, given that they respond to motor behaviors both when they are performed and observed. Converging neuroimaging evidence has shown the functional roles of IFG, PMv and IPL in action understanding. Most studies have focused on the effects of modulations in goals and kinematics of observed actions on the brain response, but little research has explored the effects of manipulations in motor complexity. To address this, we used fNIRS to examine the brain activity in the frontal, motor, parietal and occipital regions, aiming to better understand the brain correlates involved in encoding motor complexity. Twenty-one healthy adults executed and observed two hand actions that differed in motor complexity. We found that motor complexity sensitive brain regions were present in the pars opercularis IFG/PMv, primary motor cortex (M1), IPL/supramarginal gyrus and middle occipital gyrus (MOG) during action execution, and in pars opercularis IFG/PMv and M1 during action observation. Our findings suggest that the processing of motor complexity involves not only M1 but also pars opercularis IFG, PMv and IPL, each of which plays a critical role in action perception and execution.