Abstract KTaO 3 has become a new material of attraction for exploring various exotic properties at its surface and interfaces. To explore the substrate effect of KTaO 3 , we have studied a new heterostructure made by KTaO 3 and SrTiO 3 . KTaO 3 is a 5d polar perovskite with the complementary planes of KO − and TaO2+ , whereas SrTiO 3 is a 3d non-polar perovskite with alternative stacking SrO 0 and TiO20 . By taking the epitaxial layers of SrTiO 3 on top of KTaO 3 , we have created two different interfaces along (0 0 1), which are KO−/TiO20 and TaO2+/SrO0 . We have studied these two interfaces by using density functional theory. In KO−/TiO20 interface, the signature of two-dimensional hole gas (2DHG) has been found. Though the interface turns to insulator when epitaxial layers reach beyond 4.5 u.c. The other one, i.e., TaO2+/SrO0 interface, shows the typical behaviour of two-dimensional electron gas (2DEG), only at the epitaxial layer 2.5 uc. The presence of both types of carriers in a single system for different kinds of interfaces has great use in various device applications.