The Iraqi Second Division League is a football league that is the fourth tier of the Iraqi football league system. The league was founded in 1974, and consists of 20 teams split into two groups. The winners of each group are promoted to the Iraqi First Division League and advance to the final to compete for the league title. The runners-up of each group compete in a two-legged third place play-off, with the winners also being promoted to the First Division League.