Martyr's Memorial B-Division League

Martyr's Memorial 'B' Division League (Nepali: शहीद स्मारक बी डिभिजन लीग) is the second tier of the association football league of Nepal football league system after the Martyr's Memorial A-Division League. It was established in 2003 and is run by the All Nepal Football Association. It is currently being held at the ANFA Complex.

Structure
The league is formatted as a single round-robin tournament with the top two team getting promoted to the Martyr's Memorial A-Division League and the bottom two teams relegated to the Martyr's Memorial C-Division League. This structure has not remained constant however as the league structure is changed every year by the All Nepal Football Association.