The 2021–22 Iraq Division Two will be the 48th season of the Iraq Division Two, and it is the third tier in the Iraqi football league system since its establishment in 1974. The number of clubs in the league have varied throughout history for various reasons; in this season the number of clubs will be 126. The top four teams in the Final Qualifiers are promoted directly to the Iraq Division One, while the last eighteen teams in the Qualifiers within the Governorates will be relegated directly to the Iraq Division Three. The season is scheduled to start on 10 November 2021.