A select number of PS Plus members can try it for free for 14 days.

As we've moved further away from PlayStation VR's launch last year, it's become more difficult to find retailers offering demo units.

That effectively means your only chance to try PSVR without purchasing one is to have a friend who owns the headset. That's now changing, with Sony offering to send a demo unit right to the home of select Play Station 4 owners. [Update: It seems the promotion has proven popular and was offered to more people than Sony had units to go around. Those still attempting to get a demo unit are being turned away.]

Sony has begun sending out email to select PS Plus members, providing them with the opportunity to take advantage of this promotion. In addition to the headset itself, the trial package includes a PlayStation camera (the other necessary component, besides a PS4), two PlayStation Move controllers, a copy of Skyrim VR, and a demo disc. You'll need to supply the PS4.
These trial units are available essentially as a free, two-week rental. In order to receive one, you'll need to provide Sony with a credit card number, which will be charged $300 if you don't return it after the 14 days. Alternatively, you can opt to keep the package for $300 if you enjoy the experience--an excellent deal, considering this skyrim bundle costs $450 dollar normally .According to the official terms and condition only a total of 1,400 PSVR units are available, and this promotion will only be around for a portion of December. It's possible Sony could expand these plans and offer it again in the future; we've followed up with the company to find out more about its plans.
PlayStation VR originally debuted in October 2016.Sony delivered an updated version of the PSVR this october which made some small refinements (such as allowing HDR passthrough with the external processor unit) but otherwise left the overall experience untouched. It's this updated CUH-ZVR2 model that's available through the new promotion