Virtual Reality (VR) tourism provides immersive experiences that influence travel decisions, yet its impact on actual travel intent remains underexplored. This study applies the Stimulus-Organism-Response framework to examine how spatial presence in Ho Chi Minh City Tour VR360 \(^o\) enhances perceived value and emotional value, which mediate behavioral intentions toward real-world destinations. Findings from 223 survey responses indicate that a stronger sense of presence significantly increases travel intent, highlighting VR’s potential as a strategic marketing tool. Tourism businesses and destination marketers should design engaging and emotionally immersive VR content that enhances education, social interaction, and entertainment to boost travel motivation. Particularly in developing economies like Vietnam, VR adoption could reshape tourism marketing, intensify competition, and attract visitors, emphasizing its growing role in destination branding and consumer engagement.