In this study, we assessed the presence of a difference in the expression of a gene encoding glucocorticoid receptor, nuclear receptor subfamily 3 group C member 1 (NR3C1), as well as its effector genes, NFKBIA, TSC33D3, dual specificity phosphatase 1 (DUSP1), JAK-1 and MAPK-1, and the expression of cytokines, such as tumor necrosis factor (TNF), IL-6 and IL-1β in mild and severe COVID-19 patients. Here, NR3C1 is linked to COVID-19.