The 2026 Besta deild karla regular season has reached its final stages after 21–22 matchdays, with the bottom six teams entering a relegation round that carries forward prior points. KA Akureyri and ÍBV Vestmannaeyjar sit at the foot of the table on 17 points each, followed closely by Þór Akureyri (18 points, –29 goal difference) and FH Hafnarfjörður (21 points). These sides face the steepest climb to avoid the two automatic relegation spots to 1. deild karla. Newly promoted Þór and Keflavík have shown mixed results since returning, while mid-table clubs like Valur and Stjarnan remain above the drop zone but must maintain form through remaining fixtures and the split-phase schedule. Recent results, including narrow wins for lower sides, have kept the battle tight heading into September and October matches.