Abstract Because of its environmental protection, pollution free, renewable and other advantages, photovoltaic energy has become one of the most potential for research and development. Among them, the Tunnel Oxide Passivated Contact (TOPCon) solar cells solar cells with its excellent passivation structure is highly competitive in efficiency and cost. To mitigate the optical limitations of the emitter and enhance the overall efficiency of TOPCon solar cells, through numerical simulation analysis, the structural parameters of the emitter region of the CuO2-based TOPCon solar cells were optimized, and the conversion efficiency of the optimized solar cells reached 21.82%. Then, by comparing and analyzing the performance of the TOPCon solar cells based on CuO2 and the TOPCon solar cells based on polysilicon with the change of the emitter structure parameters, the influence mechanism of the change of material’s band gap width on the relationship between solar cells structure parameters and performance is further explored. Comparing the optimal structural parameters of TOPCon solar cells based on CuO2 and polycrystalline silicon, it was found that an increase in bandgap width leads to a decrease in the optimal emitter thickness of the solar cells, reducing production costs.