The main objective of this paper is to investigate the relationship between per capita GDP and covid-related deaths across countries. Two measures of covid-related deaths are considered: official deaths related to COVID-19 per one hundred thousand people and excess mortality per one hundred thousand people. The regression analyses reveal that covid-related deaths and per capita GDP show a non-linear pattern (an “inverted U-shaped pattern). The findings suggest that the incidence of covid-related deaths was relatively lower in lower and higher-income countries, compared to middle-income countries.