The coronavirus disease 2019 (COVID‐19) was first introduced in December 2019, which is known as severe acute respiratory syndrome caused by coronavirus‐2 (SARS‐CoV‐2) that is a serious and life‐threatening disease. Although pneumonia is the most common manifestation of COVID‐19 and was initially introduced as a respiratory infection, in fact, the infection of COVID‐19 is a subset of complications and damage to various organs. There are several reports of cardiac involvement with COVID‐19. A wide range of cardiac complications may occur following COVID‐19 infection, including systolic heart failure, myocarditis, pericarditis, atrial and ventricular arrhythmias, and thromboembolic events. There are various hypotheses about the pathophysiology of cardiovascular involvement by this virus. At the top of these hypotheses is the release of cytokines to the heart. Although there are other assumptions, considering that one of the causes of death in patients with COVID‐19 is arrhythmia. It is necessary to know correctly about its pathophysiology and etiology. Therefore, in this study, we have reviewed the articles of recent years in the field of pathophysiology and etiology of arrhythmia in patients with COVID‐19 infection. The purpose of this study was to provide a basis for a correct and more comprehensive understanding of the pathogenesis of arrhythmia in patients with COVID‐19 infection.