Valence band offset of 2.3 +/- 0.4 eV at strained NiO/MgO heterojunction is determined from photoelectron spectroscopy (PES) measurements. The determined value of valence band offset is larger than that is predicted from first principle calculations, but is in corroboration with that obtained from band transitivity rule. Our PES result indicates a larger value of the valence band offset at strained NiO/MgO heterojunction and can be used to predict accurately carrier transport and electroluminescence mechanisms for n-ZnO/MgO/p-NiO and p-NiO/MgO/n-GaN heterojunction light emitting diodes. (C) 2016 Elsevier B.V. All rights reserved.