In this work, the electron paramagnetic resonance (EPR) parameters (g-factors and A-constants) of the tetragonal VO2+ centers in LiHSO4 single crystals are theoretically investigated by the high-order perturbation formulae for these parameters based on two-spin–orbit-parameter model. Since the spin–orbit coupling coefficient of the ligand O2− is close to that of the central ion V4+ for the present system with strong covalence, the contributions to the EPR parameters from the ligand p- and s-orbitals as well as the spin–orbit coupling coefficient of the O2− ligand should be considered. The requirements of the crystal-field parameters are determined from the optical spectrum. The calculated results show good agreement with the experimental values. The signs of A-constants are ascertained in the discussion.