If you're willing to 3D print the actual headset, Pockulus CHIP may be the VR headset for you. For $49 you get the PocketCHIP computer, which is a handheld gaming console consisting of the CHIP computer and a keyboard. You also get the "blueprint" for a 3D-printed, strap-on plastic headset to complete the package.

Pockulus is made by Next Thing, an American company that pioneered the world’s first $9 computer. The computer itself has a 1GHz ARM v7 Processor, 512MB RAM, and 4GB of storage. It has a 4.3-inch touch screen and full Qwerty keyboard. This is mostly aimed at makers and hobbyists due to its hack-friendly, open-source, pull-apart nature.

It comes preloaded with "homebrew" VirtualBoy games (Remember Nintendo's VirtualBoy console from the 1990s? No, me neither) including Hunter, Mandelbrot Explorer 3D, and VB Raci. http://pockulus.getchip.com/