In this study, gold nanoparticles decorated copper oxide‐ zirconium oxide mixture has been deposited on glassy carbon electrode surface by simple electrochemical technique. The obtained composite surface has been investigated by electrochemical impedance spectroscopy, scanning electron microscopy, energy dispersive X‐ray spectroscopy, X‐ray diffraction spectroscopy, X‐ray photoelectron spectroscopy in detail. The results of SEM images, XPS and XRD data indicated the surface of ZrO2‐CuO composite was successfully decorated with Au nanoparticles. The resulting ZrO2‐CuO/Au nanocomposite contained about 1.48 % Au nanoparticles with 70 nm average diameter. Then, the catalytic performance of ZrO2‐CuO/Au nanocomposites was investigated by using formaldehyde oxidation. The comparative studies have been revealed that the ZrO2‐CuO/Au nanocomposites exhibited a better current density towards formaldehyde oxidation than that of bare, ZrO2‐CuO, and Au modified electrodes in alkaline media. According to the best of our knowledge, this is the first study dealing with the usage of ZrO2‐CuO/Au nanocomposites in formaldehyde oxidation. As the electrochemically fabricated, stable ZrO2‐CuO/Au surface improved catalytic activity towards formaldehyde oxidation, this material is a promising candidate for application in fuel cells and removal of formaldehyde from aqueous solutions.