The 2006–07 Iranian Futsal 1st Division was divided into two phases.
The league was composed of 16 teams divided into two divisions of 8 teams each, whose teams were divided geographically.
Teams play other teams in their own division, once at home and once away for a total of 14 matches, each.
[1] Felamingo Promoted to the Super League.
Zoghalsang Promoted to the Super League.