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Compared to traditional continuous performance tasks, virtual reality-based continuous performance tests (VR-CPT) offer higher ecological validity. While previous studies have primarily focused on behavioral outcomes in VR-CPT and incorporated various distractors to enhance ecological realism, little attention has been paid to the effects of distractors on EEG. Therefore, our study aimed to investigate the influence of distractors on EEG during VR-CPT. We studied visual distractors and auditory distractors separately, recruiting 68 subjects (M =20.82, SD =1.72) and asking each to complete four tasks. These tasks were categorized into four groups according to the presence or absence of visual and auditory distractors. We conducted paired t-tests on the mean relative power of the five electrodes in the ROI region across different frequency bands. Significant differences were found in theta waves between Group 3 (M =2.49, SD =2.02) and Group 4 (M =2.68, SD =2.39) (p < 0.05); in alpha waves between Group 3 (M =2.08, SD =3.73) and Group 4 (M =3.03, SD =4.60) (p < 0.001); and in beta waves between Group 1 (M = -4.44 , SD =2.29) and Group 2 (M = -5.03 , SD =2.48) (p < 0.001), as well as between Group 3 (M = -4.48 , SD =2.03) and Group 4 (M = -4.67 , SD =2.23) (p < 0.05). The incorporation of distractors in VR-CPT modulates EEG signals across different frequency bands, with visual distractors attenuating theta band activity, auditory distractors enhancing alpha band activity, and both types of distractors reducing beta oscillations following target stimuli. This insight holds significant promise for the rehabilitation of children and adolescents with attention deficits.