The 2026 Esiliiga B is the 14th season of the Esiliiga B. The season began on 7 March 2026 and is set to conclude on 8 November 2026.
The league consisted of ten teams; five teams remaining from the previous season, three teams promoted from the II liiga, and two teams relegated from the Esiliiga.
The promoted teams were the 2025 II liiga champions Vaprus U21, runners-up FCI Levadia U19, and 2025 Esiliiga B play-off winners Tulevik. They replaced the Esiliga B play-off losers Paide Linnameeskond U21, and Esiliga B bottom two teams Kuressaare U21 and Läänemaa.
The relegated teams were the 2025 Esiliiga bottom two teams Tallinna Kalev U21 and Tammeka U21. They replaced the 2025 Esiliiga B champions Maardu Linnameeskond and runners-up Nõmme United U21.
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