Ammonia electrooxidation in aqueous solutions can be a highly energy‐efficient process in producing nitrate and nitrite while generating hydrogen under ambient conditions. However, the kinetics of this reaction are slow and the role of catalyst in facilitating ammonia electrooxidation is not well understood. In this study, a high‐performance NiOOH‐Ni catalyst is introduced for converting ammonia into nitrite with Faraday efficiency of up to 90.4% and nitrate production rate of 1 mg h−1 cm−2. By employing Operando techniques, the role of NiOOH catalyst is elucidated in the dynamic electrooxidation of ammonia. Density functional theory (DFT) calculations support experimental observations and reveal the mechanism of the electrochemical oxidation of ammonia to nitrite and nitrate. Overall, this research contributes to the development of a cost‐effective and highly efficient catalyst for large‐scale ammonia electrolysis, while shedding light on the underlying mechanism of the NiOOH catalyst in ammonia electrooxidation.