meso‐Tritolylcorrole‐functionalized single‐walled carbon nanotubes (TTC‐SWNT) donor‐acceptor (D–A) heterojunction nanocomposite film was fabricated on a polycarbonate membrane through filtration and non‐covalent functionalization, providing an excellent sensing platform with low‐cost, high flexibility and good gas accessibility. The TTC‐SWNTs nanocomposite displays a fast and sensitive response to nitrogen dioxide with a limit of detection of 10 ppb (S/N=3). The sensing response was significantly amplified compared to the unmodified one, which was ascribed to a D–A heterojunction at the interface between electron donor TTC and electron acceptor SWNTs. This study provides a simple route to fabricate low‐cost and highly sensitive donor‐acceptor nanocomposite‐based gas sensors.