In the field of education, virtual reality (VR) offers learners an immersive and interactive learning experience, allowing them to comprehend challenging concepts and ideas more efficiently and effectively. VR technology has enabled educators to develop a wide range of learning experiences, from virtual field trips to complex simulations, that may be utilized to engage students and help them learn. Learning theories and approaches are essential for understanding how students learn and how to design effective learning experiences. This study examines the most recent published findings in educational theories and approaches connected to the use of VR systems for educational and tutoring purposes. Seventeen research studies that meet the search criteria have been found in the database, and each of them focuses on at least one learning theory or learning approach related to educational systems using VR. These studies yielded five educational approaches, one methodology, five learning theories and one theoretical framework, which are presented in the context of virtual reality in education. These include constructivism learning, experiential learning, gamification of learning, John Dewey’s theory of learning by doing, flow theory, Cognitive Theory of Multimedia Learning, design thinking, learning through problem solving, scientific discovery learning, social constructivism, cognitive load theory and the Technology Pedagogical Content Knowledge Framework (TPACK). A major finding of this study is that constructivism learning is the most often utilized learning theory/method, Experiential Learning is most appropriate for VR and the gamification of learning has the greatest future potential.