Head tracking in head-mounted displays (HMDs) enables users to explore a 360-degree virtual scene with free head movements. However, for seated use of HMDs such as users sitting on a chair or a couch, physically turning around 360-degree is not possible. Redirection techniques decouple tracked physical motion and virtual motion, allowing users to explore virtual environments with more flexibility. In seated situations with only head movements available, the difference of stimulus might cause the detection thresholds of rotation gains to differ from that of redirected walking. Therefore we present an experiment with a two-alternative forced-choice (2AFC) design to compare the thresholds for seated and standing situations. Results indicate that users are unable to discriminate rotation gains between 0.89 and 1.28, a smaller range compared to the standing condition. We further treated head amplification as an interaction technique and found that a gain of 2.5, though not a hard threshold, was near the largest gain that users consider applicable. Overall, our work aims to better understand human perception of rotation gains in seated VR and the results provide guidance for future design choices of its applications.