Catalytic combustion of toluene has been widely investigated due to importance of abatement of volatile organic compounds (VOCs), and in this work we have successfully prepared highly efficient heterogeneous catalysts for toluene combustion by impregnation of manganese oxides with Al-rich Beta zeolites (Beta-SDS) with H-form (MnOx/H-Beta-SDS) and K-form (MnOx/K-Beta-SDS) as well as pure siliceous Beta zeolite (MnOx/Si-Beta). Catalytic tests show that these zeolite-supported catalysts have higher activities than alumina-supported manganese oxides (MnOx/Al2O3). By comprehensive consideration of reducibility, adsorbed oxygen species, and lattice oxygen species in the catalysts, it is shown that the adsorbed oxygen species play more important roles than others for the catalytic activity. The good catalytic performance and understanding of active sites over the MnOx/H-Beta-SDS might be helpful for preparation of catalysts in VOCs abatement.