**In the 2026 Besta deild karla, the bottom four sides—FH Hafnarfjörður (21 points), Þór Akureyri (18), ÍBV Vestmannaeyjar and KA Akureyri (both 17)—enter the relegation round as the primary candidates for the two drops to 1. deild karla.** Víkingur Reykjavík dominates the championship group with 52 points after 21 matches, while the lower half has played out a tight, low-scoring battle marked by poor goal difference for the bottom trio. Recent results, including Þór’s narrow win over ÍBV and Stjarnan’s victory over Breiðablik, have kept pressure on the relegation candidates heading into the final regular-season fixtures and the split. Remaining matches among the bottom six, combined with goal-difference tiebreakers, will shape final standings and determine which two clubs face direct relegation.