The R-P type layered perovskite La3Mn2O7 (LLM) is considered a more promising toluene oxidation catalyst than perovskite LaMnO3 (LMO) due to the versatile environment it provides for oxygen atoms, yet the challenge of realizing an optimal synthesis route remains. Herein, we revealed how calcination temperature influenced the structure–activity relationship and the mechanism by which the layered structure enhanced oxygen species reactivity. LLM700 possesses optimal toluene adsorption performance, oxygen species activation capability and low-temperature reducibility, thus exhibiting the highest catalytic activity (T90 = 283 °C) among single layered perovskite catalysts. The large interlayer gaps in the layered structure, combined with the weaker Mn-O bond strength near the layered structure, facilitate the easy removal of oxygen atoms, creating oxygen vacancies that act as pathways for oxygen ions to migrate within the lattice. Together, these factors enable the layered structure to enhance the mobility of lattice oxygen and the utilization of adsorbed oxygen, making LLM an ideal model for catalyzing the oxidation of toluene. Furthermore, the possible reaction pathway for the oxidation of toluene on LLM700 was inferred using GC–MS. This work paves the way for the catalytic applications of layered perovskites.