The gyromagnetic factors g , g ⊥ and the hyperfine structure constants A and A ⊥ of the tetragonal Cu 2+ center in KTaO 3 are theoretically studied in this work. Based on the analyses of the electron paramagnetic resonance results of this center, it is found that the impurity Cu 2+ occupies the octahedral Ta 5+ site, associated with a nearest-neighbouring oxygen vacancy V O along the C 4 axis. Due to the electrostatic repulsion of V O , Cu 2+ is displaced away from V O by ∆ Z(≈ −0.29Å) along the C 4 axis. The theoretical values of the g and A factors based on the above defect structure and the impurity displacement agreee reasonably with the experimental data.