Utilizing electrochemical CO2 reduction reaction (CO2RR) to synthesize chemical fuels is an effective strategy to alleviate environmental pollution and energy crisis. In this work, a series of single transition metal atoms (TM = Mn, Fe, Co, Ni, Cu, Ru, Rh, Pd) are doped into boron nitride nanotubes (BNNTs) of BN divacancy defect with different curvature parameters, which are named as TM-DVBNNT(n, n), and their CO2RR catalytic performance is systematically studied by density functional theory (DFT) methods. To begin with, the calculation results of formation energy and dissolution potential show that all TM-DVBNNT(n, n) have good thermodynamic and electrochemical stability. Secondly, after calculation of Gibbs free energy, Mn-, Fe-, Ru-, and Rh-DVBNNT(5, 5) have good catalytic performance with the corresponding limiting potential (UL) values of −0.43, −0.40, −0.27, and −0.50 V, respectively. Based on this, we further investigate the influence of curvature on the stability, activity, and mechanism of Ru-DVBNNT(n, n) with the highest activity. It is worth noting that as the diameter of Ru-DVBNNT(n, n) continues to increase, their stability and activity also continue to enhance, and Ru-DVBNNT(8, 8) with the largest diameter is expected to become the best performing CO2RR electrocatalyst with the UL value of −0.16 V. Besides, for Ru-DVBNNT(3, 3) and Ru-DVBNNT(4, 4), their final product is HCOOH. In contrast, the CH4 product is more inclined to form on Ru-DVBNNTs with chiral indexes of (5, 5), (6, 6), (7, 7), and (8, 8). In summary, this work has laid a solid theoretical foundation for future experimental design of nanotube structures.