The tin (IV) oxide nanoparticles are prepared by controlled precipitation method and calcined at temperatures of $200-600^{circ}C$. The prepared $SnO_2$ nanoparticles characterized by XRD patterns, TEM image, IR and UV-Vis spectra. The XRD patterns and TEM image show the tetragonal structure and spherical morphology for $SnO_2$ nanoparticles, respectively. The photocatalytic activity of the prepared $SnO_2$ nanoparticles studied in degradation reaction of methylene blue (MB). The results show the size of nanoparticles, band-gap energy and photocatalytic activity of $SnO_2$ depends on the calcinations temperature. The $SnO_2$ nanoparticles calcined at $500^{circ}C$ indicated the highest photoreactivity. Also, the zero-valent tin (ZVT) nanoparticles with tetragonal structure are prepared by a reducing agent and used as a catalyst in degradation of MB. In basic pH of 11, the degradation >95% of MB at time 150 min obtained at presence of ZVT nanoparticles.