γ‐Fe2O3 with the intrinsic cation vacancies is an ideal substrate for heteroatom doping into the highly active octahedral sites in spinel oxide catalysts. However, it is still a challenge to confirm the vacancy location of γ‐Fe2O3 through experiments and obtain enhanced catalytic performance by preferential occupation of octahedral sites for heteroatom doping. Here, a Mn‐doped γ‐Fe2O3 incorporated with carbon nanotubes catalyst was developed to successfully achieve preferential doping into highly active octahedral sites by employing γ‐Fe2O3 as the precursor. Further, the vacancy in γ‐Fe2O3 was only located on octahedral sites rather than tetrahedral ones, which was first proved by direct experimental evidence through the clarification doping sites of Mn. Notably, the catalyst shows outstanding activity towards oxygen reduction reaction with the half‐wave potential of 0.82 V and 0.64 V vs. reversible hydrogen electrode in alkaline and neutral electrolytes, respectively, as well as the maximum power density of 179 mWcm−2 and 403 mWcm−2 for Mg‐air batteries and Al‐air batteries, respectively. It could be attributed to the synergistic effect of the doping Mn on octahedral sites and the substrate γ‐Fe2O3 along with the modification of the adsorption/desorption properties for ORR oxygen‐containing intermediates as well as the optimization of the reaction energy barriers.