Abstract Undoped and Ni-doped tin oxide thin films were synthesized using the spray pyrolysis technique on ordinary glass substrates. The study aimed to investigate the physico-chemical properties of these thin films using various characterization techniques. X-ray diffraction analysis revealed a polycrystalline behavior with a tetragonal structure and a preferential orientation along the direction for both undoped and Ni-doped SnO2 films. Raman spectroscopy confirm the tetragonal rutile structure and shows a slight enhancement of crystallinity for 4% Ni doped SnO2 thin films. Optical measurements showed a decrease in transmittance with increasing dopant ratio, indicating reduced transparency, and a decrease in band gap with Ni insertion. Electrical measurements, conducted through I-V curve analysis, confirmed Ohm's law compliance and indicated a decrease in resistivity with Ni doping, suggesting improved electrical conductivity. Additionally, the study explored the performance of thin-film solar cells utilizing SnO2 as a transparent conducting layer through numerical simulations using SCAPS-1D software. The effects of Ni doping on the solar cell performance were examined, suggesting potential enhancements or modifications in efficiency and functionality. Overall, the findings provide valuable insights into the structural, optical, and electrical properties of undoped and Ni-doped SnO2 thin films, offering promising avenues for their application in optoelectronic devices.