• Sn-based electrocatalysts demonstrate exceptional selectivity for CO2-to-formate conversion, with Faradaic efficiencies exceeding 80%.
• The review systematically categorizes Sn-based catalysts into monometallic, alloyed, compound, and composite systems.
• These catalysts offer a low-cost, non-toxic alternative to noble metals for sustainable CO2 utilization.
• Current performance enhancement strategies and future research directions are critically assessed to advance electrochemical formate production.