The phenomenon of learning in virtual reality (VR) has been extensively researched and is well understood. Numerous studies have identified and validated the positive effects of VR on learning tasks, including higher levels of engagement, motivation, and spatial understanding. However, reliance on VR as a medium does not invariably yield higher learning outcomes, particularly in instances where it results in elevated cognitive loads. The present study aims to investigate whether contextual elements in VR have an impact on the perception of the environment and therefore learning performance. To this end, a systematic literature review was conducted, focusing on the experimental designs of studies that examine context-dependent effects in VR. The findings suggest that interactivity, presence, and semantic relevance are critical factors that influence context-dependent learning in VR. Moreover, context-dependent effects may not be transferable between virtual and real environments, a finding with substantial implications for research and practice.