| Current: | 2021–22 Gibraltar Futsal Second Division |
| Organiser: | Gibraltar Football Association |
| Teams: | 17 (2021–22 season) |
| Region: |  Gibraltar |
| Champions: | Stallions |
| Domest Cup: | Futsal Rock Cup Louisito Bonavia Trophy (via Rock Cup) |
| Website: | Gibraltar FA |
| Levels: | 2 |
The Gibraltar Futsal Second Division is the second tier of organized futsal in the British overseas territory of Gibraltar. Since 2018 it has served as the bottom tier in Gibraltar after the Gibraltar Football Association reduced the amount of divisions from 4 to 2. Teams also participate in the Futsal Rock Cup, and through that may participate in the Louisito Bonavia Trophy.
| Club | |
|---|---|
| 54 Lek | |
| Atletico Gib | |
| Boca Juniors Gibraltar | |
| Bruno's Magpies Futsal | |
| Calpe City | |
| College 1975 Futsal | |
| Europa Point Futsal | |
| Gunwharf Expendables | |
| Hound Dogs Futsal | |
| Inter Principia | |
| Laguna 2007 | |
| Lions Gibraltar Futsal B | |
| Maccabi Gibraltar | |
| Saxon | |
| Sporting | |
| St Joseph's Futsal | |
| Trafalgar |