Teaching reading to non-readers and frustration level readers today is different from the past because of Covid 19 Pandemic. This study was conducted to determine the effect of Covid 19 Pandemic to Reading Performance of Grade III to Grade VI Pupils of Banahaw Elementary School. The respondents were 70 Grade III to Grade VI Pupils from School Year 2019-2020 and 59 Grade III to Grade VI Pupils from School Year 2020-2021. The researchers utilized the Phil- IRI Results from School Year 2019-2020 which served as basis for reading performance before pandemic and Phil-IRI Results for School Year 2020-2021 served as basis for reading performance during pandemic. The data were gathered through the computation of mean score. Before the Pandemic there are 5.80% Non-readers, 17.39% Frustration readers, 36.23% Instructional readers and 27.54% Independent readers. During Pandemic there are 3.38% Non-readers, 35.59% Frustration readers, 38.98% Instructional readers and 22.03% Independent readers. The mean scores implied that there was a difference in the reading performance of pupils before and during pandemic. Thus designing of Action Plan in Reading is required.