A unmanned aerial vehicle 3D virtual reality shooting system of the present invention comprises a multi-rotor unmanned aerial vehicle, a virtual reality helmet and a data transfer device, and the multi-rotor unmanned aerial vehicle is equipped with a binocular 3D camera, a three-shaft self-stabilizing pan-tilt and a flight control module. The binocular 3D camera is connected with an image emitter, the three-shaft self-stabilizing pan-tilt is connected with a head tracking information receiver, and the flight control module is connected with a flight control communication module reception terminal. The virtual reality helmet is equipped with a 3D display, a head tracking sensor and a gesture controller, the data transfer device is equipped with a data processing center, and the data processing center is connected with an image converter, a head tracking information output module and a flight control communication module emission terminal. The beneficial effects of the present invention are that a 3D flight picture shooting function, a head tracking control function and a gesture control function are integrated, so that users can feel the pictures in a shooting range personally; the unmanned aerial vehicle 3D virtual reality shooting system can substitute for a remote controller of complicated operations, so that a unmanned aerial vehicle can be operated more really and conveniently.