Nickel (Ni) catalysts supported on mesoporous graphitic carbon nitride (mpg-C3N4) were synthesized through simple impregnation method with air and nitrogen calcination atmosphere for CO methanation. The effects of pretreatment gas on catalyst structure, surface characteristics, and Ni species reducibility were investigated. Under air-calcination condition, the increase in specific surface area of the catalyst can be ascribed to the creation of mesopores and exfoliation of bulk mpg-C3N4 to form thin sheets. However, excessive Ni content on the catalyst accelerated the decomposition of the mpg-C3N4 support during calcination. The catalysts calcined in nitrogen showed lower surface area and fewer number of pores compared to air-treatment. The Ni/mpg-C3N4 catalyst calcined in air with Ni loading 10% exhibited enhanced medium-temperature activity for CO methanation with 79.7% CO conversion and 73.9% CH4 selectivity. This finding can be explained by the formation of mpg-C3N4 thin sheets, which increased the number of catalyst active sites. The CO methanation performance of Ni/mpg-C3N4 catalysts calcined in air was superior to those calcined in nitrogen. Interestingly, CO2 formed by water–gas shift reaction at 320 °C also contributed to the overall methane formation through CO2 methanation. Therefore, mpg-C3N4 thin sheets can be an interesting support for nickel catalyst for CO x methanation.