**In the 2026 Besta deild karla relegation round, Þór Akureyri and ÍBV Vestmannaeyjar sit at the bottom with 21 and 19 points respectively after 24 matches, separated by large negative goal differences (-34 and -15).** KA Akureyri holds 23 points just above them, while Valur and Stjarnan lead on 31 points each and FH sits on 27. Recent results, including heavy losses for the bottom sides, have widened the gap in goal difference that serves as the primary tiebreaker. The split format means the bottom two teams after the remaining fixtures drop to 1. deild karla, with schedule congestion and form in the final weeks shaping the outcome.