In the context of developing tourism economies with limited tourism infrastructure, virtual reality (VR) technology has emerged as a potential transformational solution. This study extends the Technology Acceptance Model (TAM) by integrating personal innovation and proposes the concept of perceived developmental value of technology. Data analysis from 450 domestic tourists using PLS-SEM shows that personal innovation strongly influences the components of perceived developmental value of technology and intention to use VR. Perceptions of VR tourism all positively impact intention to use. However, no evidence was found for moderating effects between innovation and these perceptions on intention to use. The study contributes theoretically to understanding technology acceptance behavior in the context of digital tourism and provides practical recommendations for promoting VR in emerging tourism markets.