PLWH admitted with COVID-19 that were not undergoing ART 11/37 (29.7%) had lower concentrations of IL-2 (COVID+ PLWH not on ART median: 4.54 [IQR: 0.99–8.09] vs. COVID+ PLWH on ART median: 9.00 [IQR: 3.21–14.79], p = 0.018), IL-10 (COVID+ PLWH not on ART median: 7.77 [IQR: 0–16.11] vs. COVID+ PLWH on ART median: 16.84 [IQR: 0.85–32.83], p = 0.047), and TGF-β1 (COVID+ PLWH not on ART median: 5.58 [IQR: 0.52–10.64] vs. COVID+ PLWH on ART median: 9.84 [IQR: 3.06–16.62], p = 0.060). Here, TGFB1 is linked to COVID-19.