Due to its cost-effectiveness and high product selectivity, tin oxide has been regarded as a promising catalyst for the electrochemical conversion of CO2 to formate. However, formate production is hindered by the high overpotential; there is a need to reduce the overpotential to enhance energy efficiency and lower electricity cost for the implementation of carbon utilization technology. Here, we report a facile synthesis method for 1 nm-sized SnO2 cluster catalysts, which can be used for CO2-to-formate conversion. SnO2 clusters were prepared through impregnation of porous carbon with a tin precursor solution. The SnO2 clusters showed a low overpotential, generating a current density of 10 mA cm-2 at a potential of -0.34 V vs. RHE in 1 M KOH. They also achieved high Faradaic efficiencies of 90.5% and 81.5% at 200 and 300 mA cm−2, respectively. Their electrocatalytic performance was strongly dependent on the annealing conditions, which affected the particle size, electrochemical active surface area, and metal oxidation state. This paper presents a versatile method for synthesizing metal oxide cluster catalysts, apart from providing insights into the catalytic activity for the electrochemical conversion of CO2 to formate.