The first thing you'll need to get started in the world of virtual reality is a VR headset. Of course, finding the right model is easier said than done, but if you're looking for a solid experience while just starting out, we'd recommend sticking with the Oculus Quest 2. It's a fully standalone headset, which means you won't need a premium gaming PC to run it (or the cables to hook it up).
However, if you're opting for something a little more luxurious, you will likely need a PC with at least an Nvidia GTX 1060 graphics card, 8GB RAM, and an Intel i5 processor - better specs will produce a far better result, of course.
On top of that, you may also need to purchase additional controllers and tracking stations to complete your setup.