The 2006–07 Liga Alef season saw Hapoel Bnei Jadeidi (champions of the North Division) and Hapoel Maxim Lod (champions of the South Division) winning the title and promotion to Liga Artzit.
Ironi Tiberias won the play-offs and was promoted to Liga Alef.
The teams played each other in a round-robin tournament, with all matches held at a neutral venue, Bat Yam Municipal Stadium.
Hapoel Tzafririm Holon won the play-offs to retain its place in Liga Alef.
Since Hapoel Maxim Lod folded during the summer break, Beitar Kfar Saba was promoted as well, as they had better winning percentage of the two Liga Bet south divisions runners-up.