godot/platform/android/java/editor/src/android/AndroidManifest.xml

<manifest xmlns:android="http://schemas.android.com/apk/res/android"
    xmlns:tools="http://schemas.android.com/tools">

    <uses-feature
        android:name="android.software.xr.api.openxr"
        android:required="false" />

    <!-- 6dof motion controllers -->
    <uses-feature android:name="android.hardware.xr.input.controller" android:required="false" />

    <!-- Eye tracking -->
    <uses-feature android:name="android.hardware.xr.input.eye_tracking" android:required="false" />
    <uses-permission android:name="android.permission.EYE_TRACKING_FINE" />

    <!-- Hand tracking -->
    <uses-feature android:name="android.hardware.xr.input.hand_tracking" android:required="false" />
    <uses-permission android:name="android.permission.HAND_TRACKING" />

    <application>
        <uses-native-library android:name="libopenxr.google.so" android:required="false" />

        <property
            android:name="android.window.PROPERTY_XR_BOUNDARY_TYPE_RECOMMENDED"
            android:value="XR_BOUNDARY_TYPE_NO_RECOMMENDATION" />

        <activity
            android:name=".GodotXRGame"
            android:exported="false"
            tools:node="merge">
            <intent-filter>
                <action android:name="android.intent.action.MAIN" />

                <category android:name="android.intent.category.DEFAULT" />
                <category android:name="org.khronos.openxr.intent.category.IMMERSIVE_HMD" />
            </intent-filter>
            <property
                android:name="android.window.PROPERTY_XR_ACTIVITY_START_MODE"
                android:value="XR_ACTIVITY_START_MODE_FULL_SPACE_UNMANAGED" />
        </activity>
    </application>

</manifest>