In the age of Corona, many industries around the world have adopted and benefited greatly from virtual reality technology. The tourism industry is no exception to this and with its help has been able to create tourism capabilities using virtual reality. The present study investigates the effects of virtual reality tourism in the Corona era on the development of real tourism in the post-Corona era with respect to the moderating role of visitors (people who have already visited the destination) and non-visitors (people who have not visited the destination before). The sample size was determined using Cochran's formula, 384 people who were selected using non-random sampling method. Statistical analyzes have been performed in two sections of descriptive statistics and inferential statistics using path analysis and structural equation modeling. The statistical population of the study is users of social networks Instagram and Facebook in Germany and France. Findings indicate that tourism using virtual reality in the Corona era has a significant positive effect on increasing the number of real tourists in the post-Corona era. The findings also showed that tourism using virtual reality in the Corona era plays a role in marketing and advertising for tourism destinations in the post-Corona era.