In Bhutan, the B-League (or B-Division) serves as the competitive second tier of the national basketball system. It acts as a massive qualifying tournament designed to identify up-and-coming talent and determine which teams are ready for the elite level. Because basketball is one of the most popular sports in the country, the B-League is often much larger than the top division, frequently hosting 20 to 30 teams from across Thimphu and other districts.

The primary incentive for competing in the B-League is the promotion and relegation system. At the end of the season, the top-performing teams—usually the finalists or semi-finalists—earn a promotion to the prestigious A-League, which is the highest level of basketball in Bhutan. Meanwhile, the teams that finish at the bottom of the A-League standings are relegated back down to the B-League, ensuring that the competition remains fresh and that only the most skilled teams are playing in the premier division.

In terms of atmosphere and participation, the B-League is known for its high energy and grassroots appeal. It is the proving ground for newly formed clubs, youth teams, and corporate groups who hope to challenge the established giants of the sport.