The limitations of the tractor virtual test system are evident in various aspects, including model reuse, system expansion, offsite interconnection, and virtual reality verification. To address these challenges, a distributed virtual test system for tractors based on the high-level architecture (HLA) is proposed. Involve analyzing the hardware structure and the tractor virtual test system, constructing the system federation and its members, and designing the federated object model (FOM) and simulation object model (SOM) tables. The system integrates multi-domain commercial software and enables real-time virtual testing through TCP/IP interconnection of multiple machines. To evaluate the system’s performance, a virtual test of the tractor’s reversing clutch engagement performance is conducted. The system’s simulation performance and data transmission delay are thoroughly tested and analyzed. The results indicate that when the system’s data volume reaches 5000KB, the data delay is 9.7ms, which satisfies the requirement of not exceeding 10ms for tractor virtual testing delay. The virtual test of the reversing clutch power reversal process demonstrates that it lasts 0.7s, with the vehicle speed changing from -3.5km/h to 3.5km/h, the forward gear piston oil pressure increasing from 0MPa to 5MPa, and the peak impact degree reaching 17m/s3. The slip work during the reversing process is measured to be 21kJ. Furthermore, the gray correlation method is employed to compare the virtual test results with the bench test results, confirming their consistency. The power reversal process exhibits relatively smooth speed changes overall. Therefore, the tractor power shift transmission (PST) reversing clutch virtual test model operates effectively within the HLA-based tractor virtual test system.