Rutile-type wide and ultrawide band-gap oxide semiconductors are emerging materials for high-power electronics and deep ultraviolet optoelectronics applications. A rutile-type GeO2-SnO2 alloy (r-GexSn1–xO2) recently found is one of such materials. Herein, we report low-temperature electron transport properties of r-GexSn1−xO2 thin films with x = 0.28 and 0.41. Based on resistivity and magnetoresistance measurements, along with the theory of quantum interference, it is suggested that Efros–Shklovskii variable-range hopping, i.e., hopping over the states within the Coulomb gap, is dominant at lower temperatures (T ≤ 10 and 15 K) in both r-Ge0.41Sn0.59O2 and r-Ge0.28Sn0.72O2. The negative and positive magnetoresistances observed at low temperatures are attributable to the quantum interference and field-induced spin alignment, respectively. The magnetoresistance measurements at higher temperatures suggest that both Mott variable–range hopping and thermally activated band conduction occur at T < 100 K and that almost pure thermally activated band conduction takes place at T ≥ 150 K.