A new organic–inorganic hybrid phase transfer‐type nanocatalyst (IMID@PMA@CS) was successfully prepared by modification of H3PMo12O40 (PMA) with imidazolium bromide C3N2H5Br (IMIDBr) and immobilized on chitosan polymer via sol–gel method under oil‐bath condition at room temperature. The incorporation of the materials was confirmed by Fourier transform infrared spectroscopy (FTIR), ultraviolet–visible (UV–vis), X‐ray diffraction (XRD), and scanning electron microscopy (SEM) characterization methods. Catalytic activity of synthesized nanocomposite was tested on the oxidative desulfurization (ODS) of model sulfur compounds and real gasoline in the presence of H2O2/CH3COOH as an oxidant and acetonitrile as an extraction solvent in different conditions. Additionally, kinetic studies were carried out and activation energy for oxidation of sulfur compounds was determined. The excellent reusability of the heterogeneous IMID@PMA@CS composite was achieved in five cycles. It is believed that the present IMID@PMA@CS/CH3COOH/H2O2 system can be a convenient strategy for lowering the sulfur content of gasoline fuel under moderate reaction conditions. © 2018 American Institute of Chemical Engineers Environ Prog, 37: 1901–1907, 2018