## 1 Introduction  
Integrating BCI with VR can significantly increase the efficiency of BCI in controlling IoT systems such as smart homes. This is particularly important in aging societies in developed and developing countries, where automation of daily living activities, healthcare, and management within a smart home may be the only solution to meet the needs of people with cognitive disabilities who are limited by age. By a smart home, we also mean technologies for use in, for example, nursing homes, senior condominiums, or even in resorts and sanatoriums. VR can provide immersive training environments, allowing users to practice controlling devices using brain signals, which improves the accuracy and speed of BCI commands. The real-time visual feedback provided by VR can help users understand how brain signals interact with a system, leading to more intuitive and efficient control. VR environments can simulate different smart home scenarios, allowing users to control different devices in a low-risk virtual space before interacting with the devices in the real world. In addition, integrating VR with BCI can help overcome the limited interface and feedback challenges of traditional BCIs by visually presenting complex data in an accessible way. This increases user engagement and learning because VR can adapt to the user's skill level, gradually increasing task complexity, which improves neural adaptation over time. For users with disabilities or impaired mobility, VR offers a non-contact, immersive interface that allows them to control their smart homes more independently. Additionally, machine learning algorithms used in VR simulations can analyze brain patterns and optimize system responsiveness based on individual user preferences. As BCI technology improves with VR training, it has the potential to provide smoother, more accurate control of IoT devices by reducing misinterpretations of brain signals. Combining VR and BCI can also enable remote or multi-device control, where users seamlessly manage multiple IoT devices in a single virtual environment, thus increasing convenience and efficiency in smart homes. Virtual reality has become an increasingly valuable technology with diverse applications, from neurorehabilitation for individuals recovering from stroke or traumatic brain injury to cognitive enhancement for older adults experiencing age-related cognitive decline [1]. The immersive and interactive nature of virtual environments has been shown to activate neural plasticity, potentially leading to improvements in cognitive functioning. As brain-computer interface technology continues to advance, the integration of virtual reality presents promising opportunities for enhancing BCI performance and user experience. This review article examines the current research on the impact of virtual reality on brain-computer interface performance. Specifically, we will explore how the use of virtual reality can influence brain activity and neural plasticity in ways that may enhance the performance of brain-computer interfaces. Virtual reality has emerged as a powerful tool in the field of neurorehabilitation, offering immersive and interactive environments that can drive neuroplasticity and facilitate recovery of physical and cognitive functions [1]. VR can create context-specific interactive scenarios that involve all our senses, stimulate the brain in a multisensory fashion, and increase motivation and fun with game-like environments. These properties of virtual reality make it a promising complement to brain-computer interface technology, which aims to provide assistive and restorative functions through direct communication between the brain and external devices. The interaction between the human mind and virtual realities has been demonstrated to improve cognitive functions through the activation of neural plasticity [1; 2; 3].