2023–24 Iraqi Second Division League

The 2023–24 Iraqi Second Division League is the 50th season of the Iraqi Second Division League, the fourth tier of the Iraqi football league system, since its establishment in 1974, and the first under its new name. The number of clubs in the league have varied throughout history for various reasons; 170 clubs participated in this year's edition. The top four teams in the Final Qualifiers will be promoted directly to the Iraqi First Division League.

Overview
A total of 170 teams are competing for the league after some teams withdrew for financial reasons. The teams are originally promoted to the Iraqi First Division League based on the rule of one qualified team out of every five participating teams. The number of teams that will be promoted to the First Division League will be 4 teams.

Clubs and locations
The 170 clubs are supposed to be divided into 18 groups by location (some of these groups play in subgroups as well), and each group represents the province to which these clubs belong and lies within its borders. But there are 5 provinces that do not have clubs that play in this level.



1- Dohuk Group
There are no teams in Dohuk that play in this division.

3- Erbil Group
There are no teams in Erbil that play in this division.

Play-off



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5- Sulaymaniyah Group
There are no teams in Sulaymaniyah that play in this division.

13- Al-Najaf Group
There are no teams in Al-Najaf that play in this division.

16- Al-Muthanna Group
There are no teams in Al-Muthanna that play in this division.