Impedance spectroscopy is a powerful method for characterizing the electrical properties of semiconductor materials and hybrid structures based on them. In this study, the heterojunctions of SnO2 nanowires and carbon nanotubes (CNTs) were fabricated by first growing the SnO2 nanowires on Pt electrodes using a thermal chemical vapour deposition (CVD) method and then dip-coating solution of CNTs. The morphology and characteristics of the SnO2/CNTs heterojunctions were characterized by a scanning electron microscopy (SEM) and Raman spectroscopy. AC impedance spectroscopy of the SnO2/CNTs heterojunctions were investigated in the frequency range of 13 MHz to 5 Hz with an oscillating voltage of 10 mV during DC bias of ± 0,4 V at room temperature. The AC equivalent circuit model was developed to gain a deeper understanding of the heterojuntions.