The strategic design of catalysts for the oxygen evolution reaction (OER) is crucial in tackling the substantial energy demands associated with hydrogen production in electrolytic water splitting. Despite extensive research on birnessite (δ-MnO 2 ) manganese oxides to enhance catalytic activity by modulating Mn 3+ species, the ongoing challenge is to simultaneously stabilize Mn 3+ while improving overall activity. Herein, oxygen (O) vacancies and nitrogen (N) doping have been simultaneously introduced into the MnO 2 through a simple nitrogen plasma approach, resulting in efficient OER performance. The optimized N-MnO 2 v electrocatalyst exhibits outstanding OER activity in alkaline electrolyte, reducing the overpotential by nearly 160 mV compared to pure pristine MnO 2 (from 476 to 312 mV) at 10 mA cm −2 , and a small Tafel slope of 89 mV dec −1 . Moreover, it demonstrates excellent durability over a 122 h stability test. The introduction of O vacancies and incorporation of N not only fine-tune the electronic structure of MnO 2 , increasing the Mn 3+ content to enhance overall activity, but also play a crucial role in stabilizing Mn 3+ , thereby leading to exceptional stability over time. Subsequently, density functional theory calculations validate the optimized electronic structure of MnO 2 achieved through the two engineering methods, effectively lowering the intermediate adsorption free energy barrier. Our synergistic approach, utilizing nitrogen plasma treatment, opens a pathway to concurrently enhance the activity and stability of OER electrocatalysts, applicable not only to Mn-based but also to other transition metal oxides.