The 1946 Soviet football championship was the 14th seasons of competitive football in the Soviet Union and the 8th among teams of sports societies and factories. Among the worst teams of the top tier before World War II, CDKA Moscow won the championship becoming the Soviet domestic champions for the first time.
The defending champions Dinamo once again had a slow start in the first half and were not able to regain their champion pace in the second half as well, almost placing third behind clubmates from Tbilisi.
In 1946 there was reintroduced the third tier for a season, status of which is not determined and data for which is sparse.
The top level of republican football competitions was proclaimed as the "Third Group" (Tretia Gruppa). There were two separate winners one from the Russian SFSR and the other from the union republics.
The competition was organized in eight Russian SFSR groups, four Ukrainian SSR groups, Belarusian SSR tournament, Transcaucasian tournament, and Central Asian tournament. The football competition in the "Third Group" involved participation of some 118 football teams.