This article seeks to investigate the relationship between the per capita income of countries and the deaths resulting from COVID-19 per million inhabitants. For this, information from the twenty-eighth of June 2021 is considered for 186 countries, comprising the five continents. Using the ordinary least squares linear regression technique and data on GDP per capita, human development index, percentage of population with two doses of vaccine, deaths from COVID-19 per million inhabitants, available tests per capita, percentage of population with diabetes, hospital beds available per capita, percentage of the population over 70 years old, population density, democracy index and Gini coefficient, the results show that the countries most vulnerable to the pandemic are those classified as upper-middle-income, with per capita income. Capita, proportion of elderly people and democracy index significantly impact deaths per million inhabitants.