Unreal is distributed with Oculus plugins which make it easy to develop applications for Oculus platforms. This guide contains development information for the Rift, Rift S, and Oculus Go. Please see the Unreal Game Engine - Oculus Quest guide for Oculus Quest development.
The Unreal Game Engine provides integrated support for VR applications that target the Oculus Go and Oculus Rift S headsets. This enables your applications to support stereoscopic rendering, orientation tracking, and positional tracking (on the Oculus Rift S).
This document is your main guide for targeting these headsets, although cross references are provided for the Oculus Mobile SDK and PC SDK developer guides, as well as the Unreal guides from Epic Games.
The easiest way to create Unreal applications is to use Unreal Blueprints, which is a visual programming system. Here is a portion of a Blueprint script which includes Oculus-specific functions:

If you are not already familiar with Blueprints, Epic Games provides several videos and tutorials to help you get started. You should have a basic working knowledge of Blueprints programming before proceeding with this developer guide.
At Oculus Connect 3 in 2016, Oculus and Epic announced that Oculus would pay the royalties for any VR app developed using the Unreal Engine and sold through the Oculus Store, up to $5,000,000 USD in application revenue. In order to participate in this program you must opt in through your Oculus Developer Dashboard. Read more on the UE4 Royalty Payment Program page.
Quick Start: To get started developing Unreal applications for the Oculus headset that you wish to target, please see:
Controllers: To handle input events generated by the controllers (Oculus Touch and Oculus Go controllers), please see:
Audio: For an overview of VR audio features, please see:
Rendering: To enhance rendering quality and optimize the frame rendering rate, please see:
User Experience: To provide the best possible user experience, please see:
Reference: For a complete reference guide to all Oculus Unreal functions, please see:
Platform SDK
Avatar SDK
Audio Resources
Facebook 360 Capture SDK