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Currently the Business Central connectors in Power BI, and Power Query, do not support incremental refresh:
https://docs.microsoft.com/en-us/power-bi/admin/service-premium-incremental-refresh

https://docs.microsoft.com/en-us/power-bi/admin/service-premium-incremental-refresh#configure-incremental-refresh

Making incremental refresh possible, out-of-the-box, will increase the performance of the data refresh, since less data will need to be refreshed, in for example ledger entry tables.
STATUS DETAILS
Needs Votes
Ideas Administrator

Thank you for this suggestion! Currently this is not on our roadmap. We are tracking this idea and if it gathers more votes and comments we will consider it in the future. Best regards, Business Central Team