Rural Banks (BPR) as financial institutions which in their activities do not provide services in payment traffic consists of conventional BPRs and Sharia BPRs (BPRS). During the COVID-19 period, there was information stated that BPRs experienced positive growth, while according to LPS from 2005 to April 2021, there were 110 BPRs that were liquidated which had to be funded by LPS. Based on this fact the authors are interested in analyzing the performance of BPR and BPRS with the aim of knowing: (1) There is a difference or not in the performance of the BPR Lestari Banten bank before covid (2019) and after covid 19 (2020), (2) There is a difference or not in the performance of the BPRS Harta Insan Karomah Parahyangan (HIKP) bank before covid (2019) and after covid 19 (2020), (3) There is a difference or not in the performance of BPR Lestari Banten and BPRS HIKP before covid 19 (2019), (4). There is a difference or not in the performance of BPR Lestari Banten and BPRS HIKP after covid 19 (2020). The method and the analytical tools used are t-test (paired sample t test), Wilcoxon test, independent test and Mann Whitney U. The results of the study are: (1). There is no difference in the performance of the BPR Lestari Banten bank before covid (2019) and after covid 19 (2020), (2). There is no difference in the performance of the BPRS Harta Insan Karomah Parahyangan (HIKP) bank before covid (2019) and after covid 19 (2020), (3). There is no difference in the performance of BPR Lestari Banten and BPRS HIKP before covid 19 (2019), (4). There is no difference in the performance of BPR Lestari Banten and BPRS HIKP after covid 19 (2020).