We employ density functional theory in combination with a correlation U correction to elucidate a complete charge transfer phenomenon between the interfacial Ti-t 2g orbitals and Ir-t 2g orbitals within spin−orbit-coupled (SrIrO 3 ) m /(LaTiO 3 ) 1 superlattices. This charge transfer is driven by the interfacial polarity difference and oxygen octahedral distortion. Our investigation shows that hole doping of the LaTiO 3 layer or increasing the number m of SrIrO 3 layers offers an effective means to modulate the charge transfer and the electron occupation within the J eff = 1/2 5d-bands of Ir atoms. This modulation leads to the emergence of various electronic states, including nonmagnetic band insulating (SrIrO 3 ) 1 /(LaTiO 3 ) 1 , ferromagnetic metallic (SrIrO 3 ) 1 / (La 1−x Ba x TiO 3 ) 1 , ferrimagnetic Mott insulating (SrIrO 3 ) 2 /(LaTiO 3 ) 1 , and ferrimagnetic metallic (SrIrO 3 ) m /(LaTiO 3 ) 1 with m ≥ 3. Notably, we find that charge transfer and the two-dimensional electron gas phenomenon occur exclusively at the interfacial IrO 2 monatomic layers of (SrIrO 3 ) m /(LaTiO 3 ) 1 , regardless of the thickness of the SrIrO 3 layer. This behavior sharply contrasts with the characteristics of the LaAlO 3 /SrTiO 3 system, where the 2DEG extends across multiple unit cells. Our research provides fresh insights into the unconventional 5d electronic structures of spin−orbit-coupled iridates, particularly those with less-explored fractionally occupied mixed valence state (Ir 3.3+ /Ir 3.7+ ), suggesting their potential for application in nanoscale oxide electronic devices.