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Abstract We report a new method as UV treatment of low-temperature processed to obtain tin oxide (SnO2) electron transport layers (ETLs). The results show that the high quality of ETLs can be produced by controlling the thickness of the film while it is treated by UV. The thickness is dependent on the concentration of SnO2. Moreover, the conductivity and transmittance of the layer are dependent on the quality of the film. A planar perovskite solar cell is prepared based on this UV-treated film. The temperatures involved in the preparation process are less than 90 °C. An optimal power conversion efficiency of 14.36% is obtained at the concentration of SnO2 of 20%. This method of UV treatment SnO2 film at low temperature is suitable for the low-cost commercialized application.