The interactions of nitrogen dioxide molecule (NO2) on Au atom adsorbed on the surfaces of metal oxide MgO (100) on both anionic (O2-) and defect (F(s) and F(s)(+)-centers) sites have been studied using the Density Functional Theory (DFT) in combination with embedded cluster model. The adsorption energies of NO2 molecule (N-down as well as O-down) on O(-2), F(s) and F(s)(+)-sites were considered. Full optimization for the additive materials and partial optimization for MgO substrate surfaces have been done. The formation energies were evaluated for F(s) and F(s)(+) of MgO substrate surfaces. Some parameters, the Ionization Potential (IP) and electron Affinity (eA), for defect free and defect containing surfaces have been calculated. The interaction properties of NO2 have been analyzed in terms of the adsorption energy, the electron donation (basicity), the elongation of N-O bond length and the charge distribution by using Natural Bond Orbital (NBO) analysis. The adsorption properties were examined by calculation of the Density of State (DOS). The presence of the Au atom increases the surface chemistry of the anionic O(2-)-site of MgO substrate surfaces. On the other hand, the presence of the Au atom decreases the surface chemistry of the F(s) and F(s)(+)-sites of MgO substrate surfaces. Generally, the NO2 molecule is strongly adsorbed (chemisorption) on the MgO substrate surfaces containing F(s) and F(s)(+)-centers.