In the 2026 Besta deild karla, the split into championship and relegation rounds after the regular season has left Valur and Stjarnan atop the lower group on 31 points each, followed by FH on 27, KA on 23, Þór Akureyri on 21, and ÍBV on 19 after 24 matches. Þór’s dismal goal difference of -34 and ÍBV’s winless run in recent fixtures have positioned them as the clearest candidates for automatic relegation to 1. deild karla, while KA and FH remain under pressure with tougher remaining schedules. Recent results, including KA’s 3-0 win over Þór and FH’s 5-2 victory against Stjarnan, have reinforced momentum gaps, and the final relegation-round fixtures will determine whether any of the mid-table sides can climb clear before the October close. Goal difference and head-to-head records serve as key tiebreakers in the tight lower table.