Summary Perovskite electrocatalysts strongly rely on electronic structure regulation, especially for electron configuration (e g ) and conductivity. However, current regulation strategies inevitably involve ambiguous entanglement of crystals, electrons, and spin degrees of freedom. Here, we developed a spin-state regulation method to optimize oxygen evolution reaction (OER) activity by lattice orientation control of LaCoO 3 epitaxial films. The different lattice-oriented LaCoO 3 films bring different degrees of distortion of the CoO 6 octahedron, successfully inducing a spin-state transition of cobalt from a low spin state (LS t 2g 6 e g 0 ) to an intermediate spin state (IS t 2g 5 e g 1 ). X-ray absorption spectroscopy of Co L-edge and O K-edge provides experimental support of spin-state transition in different lattice-oriented LaCoO 3 films. As expected, LaCoO 3 (100) film possesses optimal e g electron filling, lower adsorption free energy, and higher conductivity, exhibiting better OER performance than the other two films. Our findings demonstrate that electronic state regulation will be a new avenue for the rational design of high-activity perovskite electrocatalysts.