Rutile SnO2 epitaxial films are deposited on MgF2 (001) substrates at different substrate temperatures (540–660 °C) by metal organic chemical vapor deposition. Structural, optical, and electrical properties of the films as well as the epitaxial mechanism are investigated in detail. The structure analyses manifest that the film deposited at 620 °C is rutile phase SnO2 and exhibits the best crystallinity. The epitaxial relationships are determined as SnO2 (110) || MgF2 (001) with SnO2 [001] || MgF2 [110] and [10]. The Hall mobility, resistivity, and carrier concentration of the 620 °C‐deposited film are 10.4 cm2 · V−1 · s−1, 0.75 Ω · cm, and 8.1 × 1017 cm−3 respectively. The average transmittance in the visible range of the SnO2 film deposited at 620 °C exceeds 88% and the optical band gap is about 3.93 eV.