The 1946–47 Divizia B was the eighth season of the second tier of the Romanian football league system. The league was resumed after five years in which was suspended due to World War II. The format of three series was maintained, but this time the series were much larger, 15 teams in the first one, 14 for each of the other two. This season is practically the beginning of the professionalism of Romanian football, new clubs are enrolled, others are moved back in the Romanian championship. At the end of the season four teams promoted to Divizia A, the winners of the series and a fourth team established after a promotion play-off between second places and the best third place.