This year, the tournament has 13 participating clubs including: Bac Ninh, Van Hien University, Dong Thap, Gia Dinh, Hoa Binh, Khanh Hoa, Long An, Ho Chi Minh City (formerly known as Ba Ria - Vung Tau), Ho Chi Minh City Youth, PVF-CAND Youth, Truong Tuoi Dong Nai (formerly known as Truong Tuoi Binh Phuoc), Quang Ninh and Binh Dinh.
The teams will compete in a round-robin format of 2 matches (home - away) with 26 rounds, a total of 156 matches. The top two teams will qualify for the V.League in the 2026 - 2027 season, while the bottom two teams will be relegated to the Second Division.
According to the draw results, the most notable match of the opening round is the competition between Quang Ninh and Truong Tuoi Dong Nai. The Southeast team is considered a leading candidate for the championship when adding a series of experienced players such as Tran Minh Vuong, Luong Xuan Truong, Le Van Son, Tran Quang Thinh, Nguyen Huu Tuan, ... under the leadership of coach Nguyen Viet Thang - who has just promoted Ninh Binh. On the other hand, Quang Ninh also aims to soon regain its position in Vietnamese football.
Another match that attracted attention was the debut of rookie Bac Ninh against Long An. Although newly promoted, Bac Ninh possesses strong financial potential and has received professional advice from coach Park Hang-seo, enough to compete for a ticket to the top flight.
In the remaining matches, Binh Dinh will visit Dong Thap Stadium, while Ho Chi Minh City and Tre Ho Chi Minh City will meet in the derby on the opening day. With 13 participating teams, each round will have one team to stay. In round 1, Van Hien University did not compete.