The electronic energy levels of six-fold coordinated Ni 2+ ion in magnesium oxide MgO were calculated using the exchange charge model of crystal field theory. The calculated energetic positions of the Ni 2+ levels match well the experimental spectrum. Inclusion of the spin-orbit (SO) interaction is compulsory to account for the first excited 3 T 2g state fine structure; however, it does not explain why out of four levels arising from the 3 T 2g state, only two are seen in the experimental spectra. One possible explanation to this fact can be advanced by invoking the Jahn–Teller effect.