Selective catalytic reduction with ammonia is the mainstream technology of flue gas denitration (de-NO x ). The reducibility and acid site are two important factors affecting the de-NO x performance, and effective regulation between them is the key to obtain a highly efficient de-NO x catalyst. Herein, a series of Mn−Fe−BTC with different ratios of Mn and Fe are synthesized, among which 2Mn-1Fe-BTC with 2:1 molar ratio of Mn and Fe has excellent low-temperature (LT) de-NO x performance (above 90% NO conversion between 60 and 270 °C) and good tolerance to H 2 O and SO 2 poisoning (88% NO conversion at 150 °C with 100 ppm of SO 2 and/or 6% H 2 O). It is revealed that the reducibility properties and acid sites of Mn−Fe− BTC can be flexibly tuned by the ratio of Mn and Fe. The difference in electronegativity between Fe and Mn leads to the redistribution of valence electrons, which enables the controllable reducibility of Mn−Fe−BTC. Furthermore, different amounts of Mn and Fe lead to different electron transport, which determines the type and number of acid sites. The synergistic effect of Mn and Fe endows Mn−Fe−BTC with enhanced surface molecular adsorption capacity and enables the catalyst to selectively chemisorb NH 3 and NO at different active sites. This research provides guidance for the flexible regulation of reducibility and acid site of LT de-NO x catalyst.