Due to Russo-Ukrainian War, the Professional Football League of Ukraine (PFL) lost some 24 clubs.

The Second League was replenished with some teams from national amateur competitions as well as some clubs added their reserve teams.

Unlike the last season, this season consisted of a single group of 10 with a standard double round-robin tournament.

With occupation of Kherson Oblast, the Russian occupational administration announced to create own club (Fregat) in place of FC Krystal Kherson.

Four teams have been promoted from the 2021–22 Ukrainian Football Amateur League: One additional reserve team of the First League club and another amateur club were admitted to the league: None, while 14 teams suspended their activities or dissolved.