Virtual reality (VR) plays an innovative role in art and performance by creating immersive experiences that engage audiences in new ways. Artists can use VR to construct interactive environments, allowing viewers to explore their work in a three-dimensional space. This technology can facilitate remote participation in performances, opening up access to broader audiences. Moreover, VR can enhance storytelling by integrating sensory elements, inviting participation and emotional connection. As VR technology evolves, it presents unique opportunities for artists to experiment with new forms of expression and redefine the viewer's experience.