<![CDATA[Virtual reality (VR) is increasingly transforming tourism experiences and destination engagement. However, existing research has predominantly examined its adoption through the Technology Acceptance Model, leaving the explanatory potential of the Theory of Planned Behavior (TPB) comparatively underexplored. This study examines the applicability of TPB in explaining tourists’ behavioral intentions and actual behavior toward VR adoption in tourism. Using a quantitative survey design, data were collected from 280 tourists through online and offline questionnaires using convenience sampling. The hypothesized relationships were assessed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings demonstrate that attitude, subjective norms, and perceived behavioral control significantly influence behavioral intention and actual behavior. Furthermore, behavioral intention significantly mediates the relationship between perceived behavioral control and actual behavior. However, behavioral intention does not significantly mediate the relationships between attitude and actual behavior or between subjective norms and actual behavior. These findings extend the application of TPB to tourism technology adoption by demonstrating that tourists’ evaluations, social influences, and perceived control are relevant to VR-related behavioral outcomes, although their effects operate through different mechanisms. The study also provides practical implications for small and medium-sized tourism enterprises, particularly in developing-country contexts, by emphasizing the importance of fostering favorable attitudes, leveraging relevant social influences, and reducing resource and accessibility barriers to encourage VR adoption. Overall, the findings reinforce the relevance of TPB as a complementary theoretical framework for understanding emerging technology adoption in tourism beyond conventional technology acceptance perspectives. Keywords: Virtual Reality; Theory of Planned Behaviour; Attitude; Subjective Norms; Perceived Behavioural Control; Behaviour]]>
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