Although COVID-19 is predominantly characterized by respiratory symptoms, various types of diseases such as cerebral infarction, thrombosis, encephalitis/encephalopathy, and autoimmune disorders have been reported to be associated with COVID-19. Possible mechanisms for neurological complications of COVID-19 are 1) direct invasion of the virus into the nervous system, 2) neurological symptoms of COVID-19 as a systemic disease, 3) parainfectious neurological complications, and 4) an accidental neurological disorder during a pandemic are assumed. In this paper, encephalitis and encephalopathy have been reviewed as neuronal complications of COVID-19, discussing these pathological conditions and whether SARS-CoV-2 targets the central nervous system.