APOP Kinyras won their 2nd title.
Fourteen teams participated in the 2006–07 Cypriot Second Division.
The team with the most points at the end of the season crowned champions.
The first three teams were promoted to 2007–08 Cypriot First Division and the last three teams were relegated to the 2007–08 Cypriot Third Division.
Teams promoted to 2006–07 Cypriot First Division Teams relegated from 2005–06 Cypriot First Division Teams promoted from 2005–06 Cypriot Third Division Teams relegated to 2006–07 Cypriot Third Division