The 2006–07 Serie D was the fifty-ninth edition of the top level Italian non-professional football championship.
It represented the fifth tier in the Italian football league system.
The two winners for each of these matches are elected to play against each other in the second round, again with home advantage to the club best classified in the regular season.
The semifinals are both two-legged, and the respective winners are admitted to play in a one-legged final hosted in a neutral ground.
The tournament winner and runner-up are placed at the top of the special list of teams eligible for a repechage, i.e. the admission to Serie C2 in case league vacancies need to be filled.