The COVID-19 pandemic has brought severe social, economic and fiscal challenges to which states responded with extensive social, economic and fiscal measures. Particularly, in multilevel systems, where policy responsibilities are allocated across different levels of government, making, delivery and impact of these measures raised about the role of different levels of government in crisis management. Therefore, our paper will address these questions by examining the involvement of subnational governments in the decision making and implementation of social, economic and fiscal measures during the COVID-19 crisis.