The 1986 Soviet Top League season was the 49th of its kind. Dynamo Kyiv were the defending 11-times champions. A total of sixteen teams participated in the league, which was two teams fewer than in the 1985 season and no teams were promoted from the First League due to the league reorganization. The overdraw concept was preserved with no more than 10 draws being allowed (same as the previous season). Dynamo Kyiv, however, was excused from the rule because the Soviet national football team, consisting almost exclusively out of the first team of Dynamo Kyiv, participated at the 1986 FIFA World Cup. The reduction of the league was compensated by the introduction of a new competition, the Cup of Football Federation of USSR. For that purpose the league took a short break in September when the n