The 2023–24 II liga (also known as eWinner II liga due to sponsorship reasons[4]) was the 76th season of the third tier domestic division in the Polish football league system since its establishment in 1948 and the 16th season of the Polish II liga under its current title.

[5] A total of 18 teams participate in the 2023–24 II liga season.

Note: The place taken by the team that played fewer matches than the opponents was underlined.

[E] II liga play-offs for the 2023–24 season will be played on 29 May and 1 June 2024.

All matches will be played in a stadiums of team which occupied higher position in regular season.