<p>During social comparison, individuals’ perceptions of fairness may change, but whether interpersonal distance can moderate perceptions of fairness during social comparison and whether this moderation differs between gain and loss contexts remains unclear. Here, eye-tracking technology was employed to compare fairness perceptions during social comparisons with companions of different interpersonal distances (i.e., mother, friend, or stranger) in gain and loss contexts. Behavioral results indicated an asymmetry in fairness perception during social comparison in the gain and loss contexts when the companion was the mother. In the gain context, downward comparisons elicited higher fairness perceptions than upward comparisons, whereas in the loss context, there was no significant difference in fairness perception between upward and downward comparisons. When the companion was a friend or a stranger, downward social comparisons consistently elicited higher fairness perceptions than upward comparisons, regardless of the gain or loss context. Eye-tracking results demonstrated that the influence of interpersonal distance on fairness perception during social comparison was reflected in the AOI dwell time%. Specifically, regardless of the gain or loss context, participants paid equal attention to themselves and their mothers when the companion was the mother. However, when the companion was a friend or a stranger, participants paid more attention to themselves than to the companion. Overall, the results suggest that interpersonal distance selectively moderates fairness perceptions during social comparison in gain and loss contexts, with an asymmetrical moderation pattern between these contexts.</p>