The 2023–24 Second League is the 68th season of the Second League, the second tier of the Bulgarian football league system, and the 8th season under this name and current league structure.
The following teams have changed divisions since the 2022–23 season.
Promoted from Third League Relegated from First League Relegated to Third League Promoted to First League
Note: Flags indicate national team as has been defined under FIFA eligibility rules.
Players and managers may hold more than one non-FIFA nationality.