In the 2026–27 season, the Romanian Liga II adopted a single round-robin format. In a single match, points were awarded as follows: 3 points for the winner, 0 points for the loser, and 1 point each for a draw. At the end of the season, teams were ranked based on their accumulated points; in case of a tie, ranking was determined by goal difference and then by the number of goals scored. The top 6 teams advanced to the promotion play-offs, while teams finishing from 7th to 20th place were divided into Groups A and B for the relegation play-offs. The points earned in the promotion play-offs and relegation play-offs were calculated as regular-season points plus playoff points. Hermannstad withdrew from the 2026–27 Romanian Liga II season.