Abstract: Regulatory T cells (Tregs) are not only the target cells of human immunodeficiency virus (HIV) infection, but also critical mediators of immunosuppression and immune regulation. To deepen the understanding of the complex mechanisms of Tregs in HIV infection and treatment, this paper summarizes the functions, characteristics, and classifications of Tregs. It discusses the dynamic changes of Tregs at different stages of HIV infection, with a focus on their changes in peripheral blood and tissues. Additionally, the paper explores the mechanisms of Tregs as a reservoir of HIV, the opportunities and challenges of Tregs as a therapeutic target for HIV, and proposes future research directions and the possibility of clinical application.