The photoluminescence (PL) properties of tin oxide nanostructures are investigated. Three samples of different morphology, induced by deposition process and various geometrical features of nanoporous anodic aluminum oxide (AAO) substrate, are analyzed. X-ray photoelectronic spectroscopy (XPS) analysis reveals the presence of two forms of tin oxide on the surface of all studied samples: SnO and SnO2. The former form is typical for reduced surface with bridging oxygen atoms and every other row of in-plane oxygen atoms removed. The oxygen defects give rise to a strong emission in visible region. Two intense PL peaks are observed centered at about 540 (band I) and 620 (band II) nm. The origin of these bands was ascribed to the recombination of electrons from the conduction band (band I) and shallow traps levels (band II) to the surface oxygen vacancy levels. Upon deposition of Au nanoparticles on the top of tin oxide nanostructures the emission at 540 and 620 nm disappears and a new band (band III) occurs in the range >760 nm. The PL mechanism operating in the studied systems is discussed. The tin oxide/Au nanocomposites can be used as efficient multi-band light emitters in a wide (from visible to near infrared) wavelength range. (C) 2013 Elsevier B. V. All rights reserved.