COVID-19 represents a new type of virus that was not previously known. The infection is transmitted from person to person, most often through aerosols. The most common symptoms of infection include cough, elevated body temperature, fatigue and difficulty breathing. Treatment of infection is usually symptomatic, except in more severe conditions, where oxygen is administered to prevent tissue hypoxia. The physiotherapist also participates in the treatment of infected persons and starts the process with a physiotherapy assessment, which includes the collection and analysis of information. Observation includes methods such as inspection, palpation, percussion and auscultation. It also includes determining the degree of dyspnea, assessing breathing patterns, assessing posture, and determining the presence of pain during breathing. Vital signs are measured and various tests such as the 6-minute walk test, sit-to-stand test and measurement of chest mobility are performed. Physiotherapists approach the development of physiotherapy intervention based on the collected data. The main goal of respiratory physiotherapy with COVID-19 infection is to improve symptoms of dyspnea, relieve anxiety, reduce complications, reduce disability, preserve function and improve general quality of life. The main procedures in respiratory physiotherapy include breathing exercises, postural drainage, chest mobilization, airway toilet, relaxation techniques and other therapeutic exercises and physiotherapy procedures in respiratory physiotherapy. Breathing exercises are a basic component in the treatment, management and prevention of damage to acute or chronic problems in the respiratory system.