A soybean cultivar designated 86422661 is disclosed. The invention relates to the seeds of soybean cultivar 86422661, to the plants of soybean 86422661, to plant parts of soybean cultivar 86422661, and to methods for producing a soybean plant produced by crossing soybean cultivar 86422661 with itself or with another soybean variety. The invention also relates to methods for producing a soybean plant containing in its genetic material one or more transgenes and to the transgenic soybean plants and plant parts produced by those methods. This invention also relates to soybean cultivars, or breeding cultivars, and plant parts derived from soybean variety 86422661, to methods for producing other soybean cultivars, lines or plant parts derived from soybean cultivar 86422661, and to the soybean plants, varieties, and their parts derived from use of those methods. The invention further relates to hybrid soybean seeds, plants, and plant parts produced by crossing the cultivar 86422661 with another soybean cultivar.