It's totally dependent on the individual. I've never suffered from any form of motion sickness, and similarly in VR nothing has really fazed me. Even playing Wipeout on the fastest speed setting didn't cause me discomfort. In definitely varies from person to person, but normally even if you do experience some discomfort it'll go away in time.
Playing Resi 7 in VR initially is ridiculous. Even though I knew I was in my living room in the middle of the day with a headset on, playing the game was one of the scariest things I've done. Again over time the effect lessens. There's a game called Farpoint which has huge acid-spitting spiders jumping at you - the first time I played the game I literally fell over after moving backwards in panic as one of the spiders launched itself at my face. Took a few days before it became 'normal' and from then it was fine.