Sébastien Ogier and Vincent Landais were the defending Drivers' and Co-drivers' champions. Toyota Gazoo Racing WRT was the defending manufacturers' champion. The headline off-season development was Kalle Rovanperä's exit from the series; he signed with Toyota for a programme in the Super Formula Championship, vacating his Rally1 seat. Oliver Solberg, who had previously competed part-time for Hyundai, was signed to replace him and undertake his first full season in the top class. Ott Tänak announced an indefinite break from the championship.
The calendar was revised with the Croatia Rally returning from a year's absence, taking the place of the Central European Rally and using Rijeka as its new base. The Acropolis Rally moved its headquarters from Lamia to Loutraki. The Italian Rally and Rally Japan traded places in the schedule. A minimum of 10 rest hours was introduced per event, and teams were permitted to change engines after a rally start at the cost of a 60-minute penalty.
Toyota retained Evans and Martin, Katsuta and Johnston, and Pajari and Salminen for the full season, with Ogier and Landais contesting ten selected events. Hyundai kept Neuville and Wydaeghe and Fourmaux and Coria for all rounds, sharing a third car between Lappi, Sordo, and Paddon. Paddon's return was notable as his first full-tier appearance since the 2018 Rally Australia. M-Sport paired McErlean with Treacy and promoted Armstrong and Byrne from the ERC to complete a full Motorsport Ireland Academy lineup, while Sesks ran seven events. Grégoire Munster, dropped from the regular lineup, contested the Monte Carlo opener in a third M-Sport entry. All Rally1 cars ran on Hankook tyres.
The Monte Carlo Rally was run in challenging weather that caught out the two M-Sport full-time pairings, ending the team's 24-year consecutive run of points finishes. Solberg and Edmondson won to open their first full season together. Toyota then locked four positions at the second event, Evans and Martin taking the victory.
The Safari Rally dealt a blow to Toyota's nominated points scorers: all three retired on Saturday. From a lowly starting position, Katsuta and Johnston emerged to take their maiden WRC victory. Croatia repeated the pattern of dramatic reversals. Solberg and Evans both left the event early, while Neuville and Wydaeghe held the lead until they crashed on the last Power Stage. Katsuta and Johnston inherited victory and, for the first time in their careers, led the drivers' championship. Paddon reached the podium for the first time since 2018.
Toyota dominated the Spanish asphalt round, Ogier and Landais winning. Solberg was second before crashing on the penultimate stage. At Portugal, a late puncture robbed Solberg of a likely victory and handed Neuville and Wydaeghe the win, Hyundai's first of the year. In Japan, Toyota swept all twenty stages, Evans and Martin taking their second win of the season.
Elfyn Evans and Scott Martin lead the championship by twenty points ahead of Takamoto Katsuta and Aaron Johnston. Oliver Solberg and Elliott Edmondson are third, twenty-nine points further back. In the manufacturers' standings, Toyota leads Hyundai by 93 points.