The play-off round of the 2027 AFC Asian Cup qualification was played between 5 and 10 September 2024.

[2][3] However, Guam withdrew and the Northern Mariana Islands were not included in the draw for the play-off round announced on 1 May 2024.

[4] This resulted in the top three losing teams (Bhutan, Maldives, and Laos) moving directly to the third round, and the remaining six teams entering the play-offs.

The draw for the play-off round was held on 9 May 2024 in Kuala Lumpur, Malaysia.

The numbers in parentheses indicate the FIFA Men's World Ranking of April 2024.