Each URU1 team plays one match against the other 15 URU1 teams in the 2026 URU1 Torneo Apertura (15 matches), one match against the other 7 URU1 teams in their group in the 2026 URU1 Torneo Intermedio (7 matches), and one match against the other 15 URU1 teams in the 2026 URU1 Torneo Clausura (15 matches) for a total of 37 league matches per team. If a team was the Road team in the Torneo Apertura, they will be the Home team in the Torneo Clausura. Table ranking ties are broken by (1) goal difference, (2) goals scored for, (3) head-to-head record, (4) a drawing, then (5) a playoff (if two teams are tied for 1st).

The winners of the 2026 URU1 Torneo Apertura and 2026 URU1 Torneo Clausura face each other in a Home-Away highest aggregate score playoff to determine the overall 2026 URU1 champion. If the aggregate score is still tied after the Home-Away matches are completed, a 3rd match is played. If the 3rd match ends a tie at the end of regulation, two, 15-minute extra time periods are played. If no winner is decided at the end of extra time, a penalty shoot-out is held. If the winner of the 2026 URU1 Torneo Apertura and the 2026 URU1 Torneo Clausura are the same team, there is no playoff.

At the end of the 2026 Torneo Clausura, the 14th, 15th, and 16th place teams in the 2026 URU1 Relegation Table will be relegated to the URU2.