The increasing deployment of off-grid photovoltaic–battery energy storage systems (PV–BESSs) has intensified operational demands on battery energy storage, particularly when second-life lithium-ion batteries are employed. Due to aging-induced increases in internal resistance and reduced thermal margins, second-life batteries are more vulnerable to high-current operation at a low state-of-charge (SOC), which aggravates heat generation and accelerates degradation. In this study, an SOC-dependent soft current limiting strategy is proposed that reshapes the discharge current reference under low-SOC conditions while maintaining fixed SOC limits, thereby targeting current-domain protection rather than SOC-boundary adaptation for reliable off-grid operation. The proposed method introduces two SOC thresholds to gradually derate the allowable discharge current, preventing abrupt current changes near the lower SOC bound. A unified MATLAB/Simulink-based framework is developed for a 24 h representative off-grid PV–BESS scenario using a second-order equivalent circuit model coupled with a lumped thermal model. Simulation results show that the proposed current shaping reduces low-SOC current stress and associated Joule heating, leading to moderated temperature rise, while only slightly affecting the unmet load under the tested conditions. These findings indicate that SOC-dependent current shaping can provide a control-oriented means to reduce low-SOC electro-thermal stress in second-life batteries within the studied off-grid PV–BESS framework.