Unraveling the influence of surface microstructure in materials on their interaction with CO2 remains a critical challenge in achieving efficient and selective CO2 reduction. In this study, we report the engineering of pit structures on the NiCo2O4 surface for efficient photocatalytic reduction of CO2. Characterization results show that calcination temperature affects the distribution of surface pits and oxygen vacancy concentration. Oxygen vacancy sites accompanying surface pits facilitate the generation and movement of photogenerated electrons and holes, preventing their recombination and promoting the conversion of CO2. The CH4 yield from photocatalytic CO2 reduction reaches 52.4 μmol g−1 with the optimal pitted NiCo2O4 catalyst (PNCO2), significantly surpassing the 18.4 μmol g−1 yield of non-pitted NiCo2O4 (NPNCO). Additionally, PNCO2 improves selectivity from 81.8 % for NPNCO to 94.1 %. Density functional theory calculations show that CO2 adsorption on the PNCO2 surface is significantly enhanced as the d-band center shifts toward the Fermi level. The adsorbed CO2 combines with electrons enriched at the Ni sites at the edges of the surface pits, leading to further activation. The reduction of CO2 to intermediate products such as CHO* is analyzed based on in situ diffuse reflectance infrared Fourier transform spectroscopy, and a possible reaction pathway is proposed. This work offers fresh insights into engineering surface pit structures for the design and synthesis of catalysts for photocatalytic CO2 reduction.