Rockstar Games has recently published on its official website that a first person mode would soon be available for the PlayStation 4, Xbox One and Windows PC versions of Grand Theft Auto V.
You can read "A brand new first person mode for vehicles that shows the interior of the vehicle, including working speedometers, tachometers, dash lights, and more" and "A brand new first person mode while on foot".
The announcement has since been removed from the RockStars website, but you can see a screenshot below.
Grand Theft Auto 5 will be released November 18, 2014, on Playstation 4 and Xbox One while the release date on Windows PC is for January 27, 2015.