The top four teams in the Final Qualifiers were promoted directly to the Iraqi First Division League, while the last eighteen teams in the Qualifiers within the Governorates were relegated directly to the Iraqi Third Division League.
[1][2] Al-Etisalat won the championship title after defeating Al-Hawija in the final match, with a big score of 5–0.
[3] The Iraqi Second Division League starts with 126 clubs and ends with four qualified clubs according to three rounds: The 112 clubs are divided into 16 groups depending on the location, except for the groups of Dohuk and Erbil, each group representing the governorate to which these clubs belong and is located within its borders.
The 27 qualified teams are divided into five groups according to the location, from each group, the first and second teams qualify directly to the final stage, with the exception of the seconds teams from the Northern, Western and Central Euphrates Groups, where they play among themselves so that one of the three teams qualifies for the final stage.
[a] Baban, Tuz and Al-Dujail withdrew from the league at this stage.