This work investigates formaldehyde (HCHO) oxidation on a novel nickel ion implanted-modified indium tin oxide electrode (NiNPs/ITO). The modified electrode exhibits high electrochemical activity with Ni ions at the fluences of 10 × 1016 ions cm−2. The size of nickel nanoparticles (NiNPs) is in the range of 15–40 nm determined by scanning electron microscope (SEM). The electrochemical behaviors of the modified electrode are characterized by cyclic voltammetry (CV). In alkaline medium (i.e. NaOH 0.1 M), a good redox behavior of Ni(III)/Ni(II) couple at the surface of modified electrodes can be observed. Electrochemical performances are measured by electrochemical impedance spectroscopy (EIS) and chronoamperometric. The NiNPs/ITO electrode shows prominent electrocatalytic activity towards the oxidation of formaldehyde with long-term stability, which can be a suitable electrode material in formaldehyde fuel cells.