First-principles calculations based on density functional theory have been performed to investigate the electronic structure, excited-state Jahn–Teller distortion, and photoluminescence of the multielectron d5 system of the strongly covalent tetrahedral coordinated Mn2+ activator in solids. The electronic structure of the 4T1 and 4A1/4E excited states is analyzed, and Slater’s transition-state method and occupation matrix control methodology are applied to deal with the spin contamination in the lower-spin excited states, which is due to the mixing of the ground state of the same spin projection number. In a series of covalent tetrahedral coordinations, the 6A1 → 4T1 and 4A1/4E excitations and the 4T1 → 6A1 emission energies are obtained and compared to the reported experimental results. The nephelauxetic effect follows O2– < S2– ≈ Se2– < N3–, and the larger nephelauxetic effect and crystal field strength lead to the red-shifted emission of nitride phosphors. The Jahn–Teller distortion of the 4T1 states is dominated by the e-type angular distortion of the [MnL4] moiety (L being the ligand), which accounts for the small Stokes shift of tetrahedral coordinated Mn2+. The results show that the ground- and excited-state electronic and geometric structures and the luminescent property of tetrahedral coordinated Mn2+ can be reliably predicted. The method can be further explored to interpret and discriminate the luminescent properties of materials containing a variety of different Mn2+ sites and complexes and even other transition metals.