Superior magnetic properties of grain-oriented silicon steel arise from sharp Goss texture after secondary recrystallization. Shear band which is formed during cold rolling acts as preferential nucleation sites for recrystallization, and is a critical factor influencing accuracy of recrystallized Goss texture. The deviation angle of shear band (Δφ₁ʹ and Δφ₂ʹ) from ideal Goss orientation ({110}<001>) is closely related to that of deformed matrix (Δφ₁ and Δφ₂) from ideal {111}<112> orientation. Accordingly, it is essential to elucidate the relationship of orientation deviation between deviated {111}<112> orientation matrix and Goss shear band for precise orientation control of grain-oriented silicon steel. This study incorporates two-dimensional (2D) shear band plane (shear band parallel to transverse direction) and three-dimensional (3D) shear band plane (shear band parallel to slip plane) into a visco-plastic self-consistent (VPSC) model to calculate the crystal orientation rotation of shear bands within deviated {111}<112> orientation matrix, and simulated results are compared with experimental data. The findings indicate that both magnitude and mode of matrix orientation deviation significantly affect the corresponding shear band orientation deviation. When Euler angle φ₁ of deviated {111}<112> orientation matrix is less than 90° and Euler angle φ₂ is less than 45°, |Δφ₁ʹ| decreases while |Δφ₂ʹ| either initially decreases and then increases or monotonically increases during shear band orientation rotation, and final shear band orientation exhibits a smaller |Δφ₁ʹ| than |Δφ₂ʹ| relative to ideal Goss. When φ₁ of deviated {111}<112> orientation matrix is less than 90° and φ₂ exceeds 45°, both |Δφ₁ʹ| and |Δφ₂ʹ| decrease during shear band orientation rotation, and final shear band orientation exhibits a greater |Δφ₁ʹ| than |Δφ₂ʹ| compared to ideal Goss. Shear band plane is also found to depend on direction of matrix deviation. For φ₂ < 45°, the slip plane where shear band locates deviates significantly from the maximum shear stress plane, and shear band plane is more accurately represented by 2D shear band plane. For φ₂ > 45°, the slip plane where shear band forms exhibits a smaller deviation from the maximum shear stress plane, and shear band plane is more accurately represented by 3D shear band plane. Identification of shear plane in deviated {111}<112> orientation matrix is thus fundamental to clarify the mechanism of shear band formation and to enable reliable crystal plasticity simulations of shear band orientation.