The 2023–24 Gamma Ethniki was the 42nd season since the official establishment of the championship in 1982 and the 3rd tier of Greek football after the restructuring of 2021.
It has an amateur character, while the Hellenic Football Federation (HFF) is responsible for the conduct of the championship.
The competition started on 17 September 2023 and concluded on 28 April 2024, and was conducted in four groups, in contrast to 2022–23 season, when it was conducted in five groups.
72 teams were participating and 30 of them were relegated at the end of the season.
The seven last teams of each group will be relegated to Local FCA Championships and also 2 more teams will be relegated after a single play-out game in neutral ground.