**Background:** The COVID-19 pandemic, caused by SARS-CoV-2, is characterized by immune dysregulation, hyperinflammation, and acute respiratory distress syndrome (ARDS). Regulatory T cells (Tregs) are a subset of CD4+ T cells with immunosuppressive and immunoregulatory properties, crucial for maintaining immune homeostasis. This review synthesizes current knowledge on the roles of Tregs in COVID-19 pathogenesis, disease severity, long COVID, and their therapeutic potential.
**Methods:** This is a narrative review summarizing findings from multiple studies on Treg biology in COVID-19. The authors discuss data from human cohort studies, single-cell transcriptomic analyses, flow cytometry studies, and animal models. They examine Treg frequency, phenotype (FoxP3, CD25, CTLA-4, PD-1, CD39, CD73, LAG-3), cytokine production (IL-10, TGF-beta, IL-35), and the Treg/Th17 ratio in patients across the spectrum of COVID-19 severity, including long COVID.
**Key Results:** The review highlights conflicting findings regarding Treg dynamics in COVID-19. Several studies report that COVID-19 patients have significantly fewer Tregs than healthy controls, with a reduced Treg/Th17 ratio and lower levels of FoxP3, IL-10, and TGF-beta, particularly in severe cases. For example, one study found that ICU-hospitalized patients had a substantially enhanced Th17/Treg ratio and reduced Treg numbers (Section 3). Another study reported that Tregs (CD3+ CD4+ CD25hi CD127lo FoxP3+) were significantly decreased in severe COVID-19 patients. Conversely, other studies found increased Treg percentages and elevated FoxP3 expression in severe disease, with Tregs exhibiting a unique transcriptional profile similar to tumor-infiltrating Tregs, including upregulation of ENTPD1, LAG3, LRRC32, and pro-inflammatory molecules like IL-32. These perturbations were linked to IL-6 and IL-18 signaling. In long COVID, two studies reported contradictory findings: one found more than two times the number of Tregs in long COVID patients compared to fully recovered subjects, while another recorded a considerable decrease in Treg concentration. A study of over 100 long COVID patients found reduced Treg numbers compared to seronegative controls. Importantly, none of the long COVID studies investigated the immunosuppressive activity of Tregs. The review also notes that Tregs in severe COVID-19 show reduced expression of the master transcription factor FoxP3 and decreased amphiregulin, a tissue-repair mediator.
**Clinical Implications:** The biphasic role of Tregs in COVID-19 suggests that timing and context are critical. Early in infection, Tregs may suppress antiviral CD8+ T-cell responses, potentially worsening outcomes. In later stages, Tregs are essential for controlling hyperinflammation and preventing ARDS. Treg-based therapies are promising: adoptive transfer of allogeneic cord blood-derived Tregs in two severe COVID-19 patients with ARDS led to clinical improvement and reduced proinflammatory cytokines (IL-6, TNF-alpha, IFN-gamma, IL-8, IL-12, MCP-4) without adverse effects. Low-dose IL-2 therapy, which expands Tregs, is being investigated in clinical trials (NCT04724629). Other strategies include CTLA-4-Ig (abatacept), rapamycin, all-trans retinoic acid, and CAR-Treg therapy. The Notch4-DLL4 axis is identified as a potential therapeutic target. The authors emphasize that Treg dysregulation persists in long COVID, but more research is needed to determine whether Treg alterations are causal or correlative. They call for larger studies with standardized Treg characterization methods and investigations into Treg responses following COVID-19 vaccination.