Disclosed are a virtual reality (VR) sickness assessment method and an apparatus thereof considering a neural mismatch model. The virtual reality (VR) sickness assessment method according to an embodiment includes receiving virtual reality content, and quantitatively evaluating virtual reality sickness for the received virtual reality content using a neural network based on a pre-trained neural mismatch model. The evaluating of the virtual reality sickness may include predicting an expected visual signal for an input visual signal of the virtual reality content based on the neural mismatch model, extracting a neural mismatch feature between the predicted expected visual signal based on the neural mismatch model and an input visual signal for a corresponding frame of the virtual reality content corresponding to the expected visual signal, and evaluating a level of the virtual reality sickness based on the neural mismatch model and the extracted neural mismatch feature.