The 2012–13 Iraqi First Division League season began on December 8, 2012.
Sulaymaniya were the champions of the previous season and Naft Al-Junoob were runners-up, hence both promoted to the 2012–13 Iraqi Premier League.
In the second round, these 12 teams will be split into two groups of 6, with teams playing a home and away round robin matches with each opponent in the group.
The top two teams qualify to the 2013–14 Iraqi Premier League next season.
The top two teams qualify to the 2013–14 Iraqi Premier League next season.