[1] The number of clubs in the league have varied throughout history for various reasons.
in this season the number of clubs is 26 divided into three groups, with 10 clubs relegate from the Iraqi First Division League to the Second Division League, and two teams promote to the Premier Division League next season.
The teams will be distributed among 3 groups according to the geographical area, competing among them for the promotion of two teams from each group, then the 6 qualifying teams will be divided into two groups that will play among themselves in a home-and-away system, while the mechanism of relegation will be the relegation of 10 teams, with 3 teams from each group, and the tenth relegated team, Its position will be decided by playing a home-and-away match with the sixth-place finishers from the first and second groups.
[2] A total of 26 teams are contesting the league, including 23 sides from the 2022–23 season and the 4 relegated sides from the Iraqi Premier Division League, The teams promoted from the Iraqi Second Division League were neglected, because of the recent changes necessary to adjustment to having 26 teams possible this season.
Indeed, Al-Hawija, Al-Jinsiya, Al-Samawa and Al-Sulaikh were relegated from the Premier Division League in the previous season,[3] but Al-Jinsiya was also considered to have withdrawn from the league after the Ministry of Interior officially dissolved them.