Objective. To determine the relationship between the incidence of COVID-19 and poverty in the Huánuco Region during 2020. Method. This was a descriptive, ecological, multiple-group, cross-sectional, retrospective study. The population consisted of the 11 provinces and 84 geopolitical districts of the department of Huánuco. The type of sampling was non-random, purposive by convenience. Data from primary sources were used, such as the Report of New Cases of COVID-19 of the Regional Health Directorate - Huanuco - DIRESA 2020. Results. Regarding the number of new cases of COVID-19, the provinces of Huánuco, Leoncio Prado and Puerto Inca had the highest number of cases, while the provinces with the lowest number of new cases were Lauricocha, Yarowilca and Huacaybamba. Likewise, the provinces of Puerto Inca, Leoncio Prado and Huánuco had the highest incidence rates. When evaluating poverty...