The 1926 Primera División was the 11th season of top-flight Peruvian football. A total of 11 teams competed in the league, with Sport Progreso successfully defending their national title won in 1921.^[1][2][3][4] This was the first season to be organized by the Peruvian Football Federation as the Liga Peruana de Football ceased operations in 1921.^[5]

The Association FBC did not participate in the league because it had permission from the FPF to carry out a football tour to Central America.

Many matches were not played; therefore many teams were relegated and for 1927 the Primera División was reduced to 8 clubs.

The matches that were not played were the following:

• Sport Progreso vs. Jorge Washingthon.
• Sport Progreso vs. Atlético Chalaco.
• Sport Alianza vs. Unión Buenos Aires.
• Sport Alianza vs. Deportivo Nacional.
• Sport Alianza vs. Sportivo Tarapacá.
• Sportivo Tarapacá vs. Circolo Sportivo Italiano.
• Unión Buenos Aires vs. Atlético Chalaco.
• Atlético Chalaco vs. Teniente Ruiz.
• Atlético Chalaco vs. Jorge Washingthon.
• Atlético Chalaco vs. Deportivo Nacional.
• Circolo Sportivo Italiano vs. Jorge Chávez.

This league table is based on the publication made in the edition of the newspaper La Prensa on November 11, 1926.