Speaking at the ceremony, Mr. Nguyen Van Phu - VFF General Secretary - emphasized that the National Second Division plays an important role in the Vietnamese football competition system.
This is not only a playground to compete for promotion to the professional football system, but also contributes to maintaining the stable development of national leagues, while creating conditions for localities and clubs to discover and train players for higher levels of Vietnamese football.

The 2026 season has the participation of 14 teams. Among them, 9 teams continue to play from the 2025 season including: Dak Lak, Mekong Can Tho (transferred from Hoai Duc club), Lam Dong, Quang Ngai (formerly Kon Tum), PVF, Tay Ninh, Tre Ha Noi, Tre SHB Da Nang and Vinh Long.
Besides, there is Hue - a team relegated from the First Division 2024-2025, along with 4 teams promoted from the Third Division including: Phu Dong Youth, Hanoi Police Youth, Ha Tinh Sports Training and Competition Center and Truong Giang Gia Dinh.
According to the draw results, 14 teams are divided into two groups, each group of 7 teams, based on geographical area and registered stadiums. Group A includes: Hanoi Police Youth, Hanoi Youth, Phu Dong Youth, PVF, Ha Tinh Sports Training and Competition Center, Hue and SHB Da Nang Youth. Group B includes: Mekong Can Tho, Vinh Long, Truong Giang Gia Dinh, Tay Ninh, Quang Ngai, Dak Lak and Lam Dong.

In the qualifying round, teams compete in a two-round round-robin format (home - away) to calculate points and rank in each group. The top two teams in each group will qualify for the final round. In this round, 4 teams will compete in a knockout round to determine 3 teams to qualify for promotion to the First Division 2026-2027.
According to the plan, the qualifying round of the National Second Division League 2026 takes place from March 24 to June 7. 2026. In which, the first leg from March 24 to April 25 and the second leg from June 6 to June 7. The final round is expected to be held from June 13 to June 16, 2026.