Zinc oxide (ZnO) has gained worldwide attention due to its direct wide band gap and large exciton binding energy, which are important properties in the application of emerging optoelectronic devices. By doping ZnO with donor elements, a combination of good n-type conductivity and good transparency in the visible and near UV range can be achieved. Co-doping ZnO with several types of dopants is also beneficial in improving the electronic properties of ZnO films. To the best of our knowledge, the fundamental properties of gallium-tin (Ga-Sn) co-doped ZnO (GSZO) films were rarely explored. In this work, we attempt to coat GSZO films on glass substrates via sol-gel spin-coating method. The Ga-Sn co-doping ratio was fixed at 1:1 and the concentration of the dopants was varied at 0.5, 1.0, 1.5, and 2 at.% with respect to the precursor. The AFM image show granular features on the morphology of all GSZO films. All samples also exhibit a preferential c-axis orientation as detected by XRD. The XRD indicates higher crystal quality and larger crystallite size on GSZO thin films at 2.0 at.% and agrees well with the AFM results. However, the transparency and optical band-gap of the GSZO thin films degrade with higher co-doping concentration. The best electrical properties were achieved at co-doping concentration of 1 at.% with conductivity and carrier density of 7.50 × 10-2S/cm and 1.37 × 1016cm-3, respectively. At 1.0 at.% co-doping concentration, optimal optical transmittance and electrical properties were achieved, making it promising in the application of optoelectronics.