The AUT1 season consists of 2 stages. In the first stage, each AUT1 team plays the other 11 AUT1 teams in Home-Away matches for a total of 22 league matches per team. Table ranking ties are broken by (1) head-to-head record, (2) goal difference, (3) goals scored, (4) matches won, (5) Away matches won, then (6) Away goals scored. The second stage consists of the Championship Round and the Relegation Round. In the Championship Round, the top six teams play each other in Home-Away matches (10 more matches per team) to determine final rankings for 2027-2028 UEFA Champions League and 2027-2028 UEFA Europa Conference League placements. In the Relegation Round, the bottom six teams play each other in Home-Away matches (10 more matches per team) to determine the relegation placements. Table ranking ties in the Championship/Relegation Rounds are broken by (1) points with (possible) half points subtracted due to rounding, (2) head-to-head points, (3) head-to-head goal difference, (4) head-to-head goals scored, (5) goal difference, (6) goals scored, (7) matches won, (8) Away matches won, then (9) Away goals scored.

At the end of the Championship and Relegation rounds, the 1st and 2nd place Relegation round teams have a 1 match playoff. The winner plays the 4th place Championship round team in a Home-Away highest aggregate goals wins playoff. The winner of this playoff earns a berth in the 2027-2028 UEFA Europa Conference League - 2nd Qualifying Round.

At the end of the 2026-2027 AUT1 season, the 6th place AUT1 Relegation group team will be relegated to the AUT2, and 1st place AUT2 team is promoted to the 2027-2028 AUT1.