[1][2] The tournament will return to its usual four-year cycle, after the 2023 edition was postponed to 2024 due to the removal of China as hosts, and high summer temperatures in Qatar.

AFC confirmed that the following member associations expressed their interests to host 2027 Asian Cup before the 30 June 2020 deadline,[3] and they gave their necessary letters of undertaking in November.

On 1 February, the AFC confirmed that Saudi Arabia won the bid and will host the tournament for the first time.

[9] Northern Mariana Islands, whose football association became the 47th full AFC member during the confederation's 30th Congress on 9 December 2020,[10] was only eligible to enter the qualification tournament for the Asian Cup, but was ultimately excluded.

In the knockout stage, extra time and a penalty shoot-out were used to decide the winner if necessary.