Virtual reality (VR) technologies have garnered substantial attention and adoption across various fields, including workspaces and education. People with disabilities, who already face lower employment rates and fewer full-time opportunities, may be further disadvantaged. Addressing this, recent advancements have focused on making VR inclusive, particularly for individuals with visual impairments. With the rapid development of artificial intelligence (AI) technology, it has also become possible to integrate AI technologies into VR systems to enhance accessibility for individuals with visual impairments. Despite growing interest, there is a gap in comprehensive literature focusing on AI’s role in enabling blind and low vision individuals to experience VR. This review aims to fill that void by providing an overview of current research, discussing benefits and challenges, and identifying future opportunities. By synthesizing existing research, this study contributes insights for researchers, developers, and practitioners working in the field of accessibility and assistive technology.