Gender differences in emotion regulation (ER) are well documented, but studies have often relied on behavioral and self-report data. Less is known about gender differences in the neural basis of ER. This systematic review aims to fill this gap and investigate gender differences in the neural basis of ER. The systematic search process ended in eight articles, using either structural or functional neuroimaging methods while investigating the neural correlates of ER using either an ER task to manipulate ER or assessed trait ER with questionnaires. The studies either used reappraisal or expressive suppression as ER strategies. The results were partly inconsistent, but most studies demonstrate the involvement of areas within the prefrontal cortex in ER. Males activated areas involved in cognitive control while females activated emotion-focused areas involved in emotional processing. There is disagreements among researchers whether more activity in the prefrontal cortex represent more effort during ER (and how it does so), as well as whetherless activity represent less effort or more efficient regulation. These insights may help us understand each other better. Future research is needed to address if activation within the prefrontal cortex reflects more or less efficiency when regulating emotions.