This study investigates the factors influencing the adoption intention of IoT smart home technology among China’s Generation Z and examines the moderating role of attitude towards IoT in this context. Grounded in the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2), the model was adapted by excluding the habit component while retaining other variables, and attitude towards IoT was incorporated as a moderator. A quantitative approach was employed using snowball sampling, yielding 450 responses, of which 448 were valid. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, and price value significantly and positively influence adoption intention. Furthermore, attitude towards IoT plays a critical moderating role, strengthening the relationships between these factors and adoption intention. These insights provide practical implications for IoT smart home manufacturers, marketers, and managers, as well as policymakers and researchers. By understanding how Generation Z perceives IoT smart homes, businesses can design user-centric features, craft targeted marketing strategies, and develop policies that foster trust and adoption. The study also offers a valuable reference for future research exploring generational differences in digital technology adoption.