Valve has released the SteamVR Performance Test that will tell you whether your PC can handle VR content, without needing to own an HTC Vive VR headset or any VR headset.
The test will show you whether your PC's capabilities are bound by your graphics Card, CPU, or both.
The test simulates a VR perspective from multiple angles and with many moving parts. It uses a technique called dynamic fidelity, which automatically adjusts image quality as required to avoid dropped frames.
The readiness test also implements one of AMD’s LiquidVR features known as Affinity multi-GPU, which lets each GPU render a scene for just one eye.