The 2008 season of 2. deild karla was the 43rd season of third-tier football in Iceland.
| Scorer | Goals | Team |
|---|---|---|
 Elías Ingi Árnason | 21 | ÍR |
| Paul Clapson | 18 | Afturelding |
| Árni Freyr Guðnason | 17 | ÍR |
| Knútur Rúnar Jónsson | 12 | Víðir |
| Jóhann Magni Jóhannsson | 11 | Reynir S. |
| Mirnes Smajlovic | 10 | Hvöt |
 Slavisa Mitic | 10 | Víðir |