Visually induced motion sickness (VIMS) is a common symptom in the process of experiencing virtual reality (VR), which seriously reduces the comfort of users’ VR experience and hinders the promotion and development of VR technology. Virtual space distortion is one of the potential factors affecting the comfort level of the VR experience. Incomplete distortion correction of near-eye display equipment will produce virtual space distortion, which may leads to VIMS. Aiming at the influence degree of virtual space distortion on VIMS, this paper simulated the experience process of VR technology, analyzed the distortion mechanism of near-eye display technology represented by VR technology, designed visual perception experiments of VIMS grade evaluation under three different distortion parameters, and carried out detailed subjective and objective data statistical analysis. The results show that virtual space distortion has a significant impact on VIMS symptoms, the greater the degree of distortion of the stereoscopic images viewed by the subjects, the more obvious the symptoms of VIMS. This study can provide a theoretical basis for improving the comfort level of the VR technology experience.