The 2024 Esiliiga B was the twelfth season of the Esiliiga B, the third tier of Estonian football. The season started on 2 March and finished on 10 November 2024.
The league consisted of ten teams; eight teams remaining from the previous season, one team promoted from the II liiga, and one team relegated from the Esiliiga.
Despite losing the 2023 Esiliiga B play-off, Phoenix were promoted from the 2023 II liiga after Alliance (bottom-placed team of the 2023 Esiliiga) folded. Legion were relegated from the 2023 Esiliiga, replacing Tallinna Kalev U21 and Welco (top two teams of the 2023 Esiliiga B).
<onlyinclude></onlyinclude>
The two runners-up from the 2024 II liiga (Puuma Tallinn and Vaprus II) contested the semi-finals over two legs, with the winners facing the eighth-placed Esiliiga B team (Läänemaa) in another two-legged play-off for the final place in the 2025 Esiliiga B.