NiO layers were grown on MgO(100), MgO(110), and MgO(111) substrates by plasma-assisted molecular beam epitaxy under Ni-flux limited growth conditions. Single crystalline growth with a cube-on-cube epitaxial relationship was confirmed by X-ray diffraction measurements for all used growth conditions and substrates except MgO(111). A detailed growth series on MgO(100) was prepared using substrate temperatures ranging from 20 °C to 900 °C to investigate the influence on the layer characteristics. Energy-dispersive X-ray spectroscopy indicated close-to-stoichiometric layers with an oxygen content of ≈ 47 at. % and ≈ 50 at. % grown under low and high O-flux, respectively. All NiO layers had a root-mean-square surface roughness below 1 nm, measured by atomic force microscopy, except for rougher layers grown at 900 °C or using molecular oxygen. Growth at 900 °C led to a significant diffusion of Mg from the substrate into the film. The relative intensity of the quasi-forbidden one-phonon Raman peak is introduced as a gauge of the crystal quality, indicating the highest layer quality for growth at low oxygen flux and high growth temperature, likely due to the resulting high adatom diffusion length during growth. The optical and electrical properties were investigated by spectroscopic ellipsometry and resistance measurements, respectively. All NiO layers were transparent with an optical bandgap around 3.6 eV and semi-insulating at room temperature. However, changes upon exposure to reducing or oxidizing gases of the resistance of a representative layer at elevated temperature were able to confirm p-type conductivity, highlighting their suitability as a model system for research on oxide-based gas sensing.NiO layers were grown on MgO(100), MgO(110), and MgO(111) substrates by plasma-assisted molecular beam epitaxy under Ni-flux limited growth conditions. Single crystalline growth with a cube-on-cube epitaxial relationship was confirmed by X-ray diffraction measurements for all used growth conditions and substrates except MgO(111). A detailed growth series on MgO(100) was prepared using substrate temperatures ranging from 20 °C to 900 °C to investigate the influence on the layer characteristics. Energy-dispersive X-ray spectroscopy indicated close-to-stoichiometric layers with an oxygen content of ≈ 47 at. % and ≈ 50 at. % grown under low and high O-flux, respectively. All NiO layers had a root-mean-square surface roughness below 1 nm, measured by atomic force microscopy, except for rougher layers grown at 900 °C or using molecular oxygen. Growth at 900 °C led to a significant diffusion of Mg from the substrate into the film. The relative intensity of the quasi-forbidden one-phonon Raman peak is intro...