Highly transparent and conductive pure (SnO2) and aluminum doped tin oxide (Al:SnO2) thin films were deposited on glass substrates by the sol-gel spin-coating method. The structural, morphological, optical and electrical properties of the prepared thin films at different doping rates have been studied. X-ray diffraction results revealed that all the films were polycrystalline in nature with a tetragonal rutile structure. SEM images of the analyzed films showed a homogeneous surface morphology, composed of nanocrystalline grains. The EDS results confirmed the presence of Sn and O elements in pure SnO2 and Sn, O, Al in doped SnO2 thin films. The optical results revealed a high transmittance greater than 85% in the visible and near infrared and a band gap varying between 3.82 and 3.89 eV. PL spectra at room temperature showed that the most dominant defects correspond to oxygen vacancies. A low resistivity of order varying between 10−3 and 10−4 Ω cm and a high figure of merits ranging between 10−3 and 10−2 Ω−1 in the visible range were obtained. The best performances were obtained for samples containing 2 at. % Al, which could be used as an alternative TCO layer for future optoelectronic devices.