The 1976 Soviet Top League was the 38th and 39th season of the first tier football competitions in the Soviet Union.
By the end of the previous season, it was decided to shift to fall-spring calendar competition, but later in January the decision was reversed. However, it was decided to split competitions in the top tier in spring half and autumn half. According to the season's regulations, the split season championship was carried with consideration to the interest of the national team which was preparing for the 21st Olympic Games (1976 Summer Olympics) and the Europe Championship (UEFA Euro 1976).[1]
Qualification for the European competitions and league relegation was based only on the autumn half portion (39th season). Qualification for the 1976–77 UEFA Cup was reserved for the 1976 spring Champion.[1] This reservation was canceled after Dinamo Moscow, which already qualified for the European competition, won the title.
Source: [citation needed] Rules for classification: 1) Total points (If two or more teams have equal points for the first place, the winner is determined by additional match (matches) on condition and place determined by the Soviet Union Sports Committee); 2) Total goal difference; 3) Head-to-head goal ratio; 4) Total goals scored in away matches[2] (C) Champions
Source: [citation needed] Rules for classification: 1) Total points (If two or more teams have equal points for the first place, the winner is determined by additional match (matches) on condition and place determined by the Soviet Union Sports Committee); 2) Total goal difference; 3) Head-to-head goal ratio; 4) Total goals scored in away matches[2] (C) Champions; (R) Relegated Notes: