The 2022–23 season was the 103rd season in the history of Cagliari Calcio and their first season back in the second division since 2016. The club participated in Serie B and the Coppa Italia.
Note: Flags indicate national team as defined under FIFA eligibility rules; some limited exceptions apply. Players may hold more than one non-FIFA nationality.
Note: Flags indicate national team as defined under FIFA eligibility rules; some limited exceptions apply. Players may hold more than one non-FIFA nationality.
^Parma were deducted one point for missing the deadline to fulfil obligations for February taxes on the salary bill.[2]
^ abParma finished ahead of Cagliari on head-to-head points: Cagliari 1–1 Parma, Parma 2–1 Cagliari.
^Reggina were deducted five points for failing to pay taxes and player salaries on time. The deduction was initially seven points;[3] later relegated to Serie D after enduring serious financial difficulties for several years. Brescia was readmitted into Serie B.