were the defending champions, having won the 2004–05 Omani League season.

Muscat Club won 4-3 at home in their final league match against Dhofar S.C.S.C.

and emerged as the champions of the 2005–06 Omani League with a total of 45 points.

Al-Ahli Club, Al-Ittihad Club and Al-Khaboura SC were relegated to the Second Division League after finishing in the relegation zone in the 2004–05 season.

The three relegated teams were replaced by Second Division League teams Al-Suwaiq Club and Mjees SC.