Despite many action recognition video datasets available right now, none of them are in the spherical projection. NCTU-GTAV360 is a new 360° action recognition video dataset captured from a game, Grand Theft Auto V (GTA V). The spherical video is obtained by stitching 24 views from various angles and combining them into a video. The benefit of using 360° cameras is that it can capture the entire surroundings using one single camera. We captured 200 locations within the Los Santos city (city name in the GTA V). This dataset should benefit researchers working on the spherical images, particularly the human action recognition research using machine learning or deep learning technique, which requires a large amount of training data and the associated ground-truth.