HTC Vive Support is not yet fully built into the game. As a result, using SteamVR will not work with the Vive Controllers, though, this is coming in the future proven by one of their posts on Trello so players with have to use a PS4 or Xbox 1 controller instead. To increase immersion, it is advised not to use cheats.
In the "Crash Site" update, Vive support was highly increased, making it possible for the player to use all relevant menus.
To play with the HTC Vive, select the "Subnautica with SteamVR" button when starting the game.
The Vive uses custom tracking technology to provide ultra-low latency 360° head tracking, allowing the player to seamlessly look around the virtual sea world just as they would in real life. Every subtle movement of the player's head is tracked in real time, creating a natural and intuitive experience.
The Vive provides an approximately 110° field of view, stretching the virtual sea world beyond peripheral vision. The player's view of the game is no longer boxed in on a screen and is only limited by what their eyes can see. The combination of the wide field of view with head-tracking and stereoscopic 3D creates an immersive virtual reality experience.