The 1932 Kategoria e Dytë is the second season of the second tier of football in Albania.
The league was played between April and May 1932 and it was divided into 3 groups, Group A being an exhibition tournament and the winners of Group B and C played each other in the final.
Played as an exhibition tournament which SK Tirana B won.
SK Kavajë won the group SK Vlorë won the group
This article about an Albanian association football competition is a stub.