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Sony has announced at GDC 2016 that the PlayStation VR will be launching in October of this year at a price of $399. Initially the headset was expected to be available in the first half of 2016, although it's now clear that Sony has delayed the system.
While this does make the headset cheaper than the Oculus Rift and HTC Vive, the price does not include the PlayStation Camera, which is required to track the position of the headset. It also doesn't include the PlayStation Move controllers, as reported by Ars Technica, again which are essential for some games using PlayStation VR.
The entire cost of a PlayStation VR setup will be at least $810. This includes the $399 headset, the $60 Move camera, and a $349 PlayStation 4 console. If you want the Move controllers as well you can expect to pay an extra $100 for a pair, although you can also game using a standard DualShock 4 controller.
This overall cost is still well below what you'd expect to pay for an Oculus Rift or HTC Vive. Both of these solutions will cost between $1600 and $1800 for a full setup, including a powerful gaming PC.
The PlayStation VR is equipped with a 5.7-inch OLED display with a resolution of 1920 x 1080, a 100-degree field of view, and a refresh rate of 120 Hz. Compared to the Rift and Vive, the PlayStation VR offers a lower resolution (you get 2160 x 1200 on the other headsets) but a higher refresh rate (90 Hz).