In this article, Nickel doped rutile structure tin oxide (SnO₂) nanoparticles have been prepared by simple chemical co-precipitation method and prepared samples were characterized by Powder X-ray Diffraction, Fourier transform infrared Spectroscopy, Microraman analysis, Photoluminescene Spectroscopy, UV-Visible Spectroscopy, Energy dispersive analysis and Field emission scanning electron microscope. XRD studies revealed the single phase tetragonal rutile structure with space group of P42/mnm. The average crystallite size of the particles was decreased from 27 to 22 nm with increasing Ni doping concentration. FTIR spectra confirmed the presence of various bands such as O-H, C-H, Sn-O-Sn. Raman modes Eg, A1g and B2g were assigned at 478, 630 and 740 cm-1 which confirmed the single phase of pure and Ni doped SnO₂ nanoparticles. The photoluminescence spectra confirmed that the defect related emissions increased with increasing of Ni concentration. The UV absorption spectra showed that the absorption of the particles decreased with increasing Ni concentration and the band gap values decreased from 3.7 to 3.4 eV. EDX spectra confirmed the presence of Sn, Ni, O in pure and doped samples. The photocatalytic activity of the pure and Ni doped SnO₂ nanoparticles were analyzed by using methylene blue dye under visible light irradiation. It is concluded Ni (7%) doped SnO₂ nanoparticles have higher degradation efficiency compared to pure SnO₂ nanoparticles.