VR Application or not, still an application made using Unreal Engine (if that’s what you use).
If you’re gettingn paid by delivering the product, you must pay royalty. If you hand over the engine as well, you must provide and have the customer agree to Unreal Engine’s EULA.
Note, distribution to one customer is still considered distribution.
So yes, "Once you ship your game or application, you pay Epic 5% of gross revenue after the first $3,000 per product per calendar quarter. " is the answer.
Though, if you do not ship and package the application, I don’t think it still applies. But you would have to verify that with a staff member.