The optical absorption spectra of manganese-promoted sulfated zirconia, a highly active alkane isomerization catalyst, were found to be characterized by oxygen-to-manganese charge-transfer transitions at 300-320 nm and d-d transitions of manganese ions at 580 and 680 nm. The latter were attributed to Mn4+ and Mn3+ ions, which are known to be incorporated in the zirconia lattice. The oxygen surroundings of these ions were modeled assuming a substitutional solid solution. The crystal field splittings, vibronic coupling constants, and oscillator strengths of the manganese ions were calculated on the basis of a cluster model that considers the manganese center as a complex with the adjacent ions of the lattice as ligands. The ratio of Mn3+ to Mn4+ ions was determined using the spectra and the model, and the relative concentrations of Mn2+, Mn3+, and Mn4+ ions were determined with the help of the average valence known from X-ray absorption data in the literature. The redox behavior of manganese-promoted sulfated zirconia in oxidizing and inert atmosphere was elucidated at temperatures ranging from 323 to 773 K.