Introduction: Recent evidence has started to demonstrate that 360°VR, a type of VR that immerses a user within a 360° video, has advantages over two-dimensional (2D) video displays in the context of perceptual-cognitive evaluation and training. However, there is currently a lack of empirical evidence to explain how perceptual-cognitive strategies differ between these two paradigms when performing sports-related tasks. Thus, the objective of this study was to examine and compare the impact of different viewing conditions (e.g., 3D-360°VR and 2D video displays), on gaze behavior and head excursions in a boxing-specific anticipatory task. A secondary objective was to assess the workload associated with each viewing mode, including the level of presence experienced. Thirdly, an exploratory analysis was conducted to evaluate any potential sex differences. Methods: Thirty-two novice participants (16 females) were recruited for this study. A total of 24 single-punch sequences were randomly presented using a standalone VR headset (Pico Neo 3 Pro Eye), with two different viewing modes: 3D-360°VR and 2D. Participants were instructed to respond to the punches with appropriate motor actions, aiming to avoid punches. Gaze behavior was recorded using a Tobii eyetracker embedded in the VR headset. Workload and presence were measured with the SIM-TLX questionnaire. Fixation duration, number of fixations, saccades, search rate and head excursions (roll, pitch, yaw) were analyzed using linear mixed models. Results: The results revealed significant shorter fixation durations and more head excursions (roll, pitch) in 3D-360°VR, compared to the 2D viewing mode (ps < 0.05). The sense of presence was found to be much higher in the 3D-360°VR viewing mode (p < 0.05). No sex differences were observed. These results demonstrate that 360°VR elicited shorter fixation durations but mostly greater head excursions and immersion compared to a 2D projection in the context of a boxing-specific task. Discussion: These findings contribute to the understanding of previous evidence supporting the possible advantages of using 360°VR over 2D for perceptual-cognitive evaluation and training purposes. Further validation studies that compare behaviors and performance in 360°VR with those in the real-world will be needed.