The article is concerned with scientific and philosophical justification of categoriality of the «spirituality» phenomenon. If spirituality is viewed in terms of virtual sphere of the subject’s interactions the category of information and virtual reality used as a rationale of spirituality definitely expands the space of spirituality and makes it an element of the categorial device as objective, subjective and undoubtedly transcendental component of information and virtual reality is involved in spirituality development. Thus spirituality taking the form of new reality in the subject can be objectified in reality through the subject’s activity just like information and virtual reality do.