<p>Transparent conductive oxides (TCOs) play a crucial role in the development of optoelectronic and photovoltaic devices due to their high electrical conductivity and optical transparency. Among the various TCOs, SnO₂ thin films doped with different elements have shown promise in this regard. This study investigates the structural, electrical, and optical properties of undoped SnO₂ and SnO₂ thin films co-doped with F⁻, Ni²⁺, and Co²⁺. These films were deposited using the spray pyrolysis method on the glass substrate. To characterize the effects of doping on the structural, electrical and optical properties of the films, X-ray diffraction (XRD), field emission scanning electron microscopy (FE-SEM), UV–visible spectroscopy, and the 4-point probe method were employed. XRD results indicated that all films displayed a tetragonal rutile structure. Notably, the introduction of doping elements did not affect the preferred orientation relative to the (200) plane. Nevertheless, the addition of cationic dopants led to a minor increase in the Bragg angle. FE-SEM micrographs displayed a compact morphology with pyramid-shaped particles. UV–visible spectroscopy was used to determine the transmittance of the films within the wavelength range of 400 to 700 nm. The results showed that the incorporation of Ni²⁺ and Co²⁺ into the SnO₂ film increased the average transparency from 84% (undoped SnO₂) to 88.8% (co-doped film with 3% Co²⁺, 1% Ni²⁺, and 20% F⁻). Additionally, the presence of these dopants led to a reduction in the electrical resistivity of the films from 137 Ω/□ for undoped SnO₂ to 6 Ω/□, as measured by the 4-point probe method.</p>