This study aims to identify the impact of COVID-19 on the standard of living of B40, which involves issues of income, expenditure, and saving between the urban and rural parts of the Klang Valley. This study uses a cross-sectional survey research design. Six hundred fifty respondents from B40 households were selected to answer the questionnaire, and the data were analyzed using Mann-Whitney U inference test statistics. The results found no significant difference between those from urban and rural areas of the B40 group on the impact of living standards during the implementation of the Movement Control Order (MCO). Keywords: Impact, COVID-19, Standard of Living B40, Klang Valley eISSN: 2398-4287 © 2022. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians/Africans/Arabians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v7i22.4034