Cities are hotbeds for the outbreak and spread of infectious diseases. In the process of urban development, frequent interpersonal interactions are conducive to the spread of viruses. After the outbreak of COVID-19 in Wuhan, China in 2019, it quickly spread to Europe, North America, and Asia. This paper collects data on the number of COVID-19-infected cases per 100,000 people in Taiwan from 1 January to 4 May 2022 and the researcher uses the spatial regression model to analyze the spatial effect of the COVID-19 epidemic. The results of the study find that the hot zones of COVID-19-infected cases per 100,000 people are distributed in Taipei City, New Taipei City, Keelung City, Yilan County, and Taoyuan City, and the cold zones are distributed in Changhua County, Yunlin County, Chiayi County, Chiayi City, Tainan City, and Kaohsiung City. There are three types of urban development indicators: density, urbanization, and transportation system and means of transport, all of which can significantly affect the spatial spread of COVID-19. There is a negative correlation between the area of the “urban planning” district, the “road area” per person, the current status of the urban planning district population “density”, and the number of infected cases of “COVID19”. There is a negative correlation between “urban planning”, “road area”, “urbanization”, and “density” of neighboring cities and “COVID19” in a certain city.