Vitamin D and immunity were discussed in the context of COVID-19. There is emerging evidence that vitamin D status may be associated with COVID-19 incidence and severity, however available studies have limitations and cannot prove causation. Maintaining adequate vitamin D through diet and sunlight is recommended for the general population, while more research is still needed, including randomized controlled trials, to fully understand any relationship between vitamin D supplementation and COVID-19 prevention or treatment. In the meantime, identifying and treating vitamin D deficiency is suggested, regardless of links to respiratory infection.