Since its establishment Liga Gimel was divided into geographical divisions, to lower operating costs for the clubs, the number of which changed according to the number of club which registered, with as many as 16 divisions in the 1966–68 season.
After the dissolution of Liga Dalet, in 1985, and until the end of the 2001–02 season, the league was divided into 12 divisions, with promotion playoffs.
[2] The top club from each division is promoted at the end of the season to Liga Bet (the fourth level).
Teams are assigned to their new Liga Bet divisions based on their geographical locations, with each of two division feeding to its corresponding Liga Bet division (Upper Galilee and Lower Galilee to Liga Bet North A, Jezreel and Samaria to North B, Sharon and Tel Aviv to South A and Center and South to South B).
The following teams participating at the 2020-2021 season: Liga Gimel Upper Galilee