Phosphates are thought to be good candidates as ultraviolet/deep ultraviolet optical materials due to their large bandgap and excellent optical properties. Through first‐principles screening of a series of alkali/alkaline earth metal phosphates containing isolated PO 4 tetrahedra, LiMgPO 4 is identified as a promising candidate. It exhibits not only a wide bandgap (7.478 eV) but also a moderate birefringence of 0.045 at 1064 nm. Notably, this birefringence is approximately five times that of Pb 5 (PO 4 ) 3 Cl, which contains Pb 2+ cations with lone‐pair electrons. The structural analysis shows that LiMgPO 4 has a unique LiPO‐layered structure. In addition, electronic structure analysis, including band structure, real‐space atom‐cutting (RSAC) method, and Born effective charge analysis, also confirm the role of LiPO layers in enhancing optical properties. In a word, this layered structure not only promotes bandgap broadening but is also considered the primary contributor to its enhanced birefringence.