This brief explores the work of the UN in Eritrea to complement the government’s efforts to promote gender equality and women's empowerment. It outlines the challenges and risks related to the global COVID-19 pandemic to gender equality in Eritrea, which could inform the formulation and implementation of the UN Eritrea Socio-Economic assessment Recovery Plan (SERP). The brief presents ways in which the negative impacts of COVID-19 can be responded to in a gender-sensitive and women-empowering fashion, according to the SDGs, to ‘build back better.’ It sets out recommendations on ensuring gender equality in the recovery process, focusing on women’s empowerment in the decision-making processes related to COVID-19 response and economic development. It guides the planning and preparation of a forward-looking response to COVID-19 in Eritrea.