The 2005–06 Liga Gimel season saw 84 clubs competing in 7 regional divisions for promotion to Liga Bet.
Upper Galilee Division
Hapoel Ironi Hatzor withdrew midway during the season and its results were annulled.
Western Galilee Division
Beitar al-Amal Nazareth and Maccabi Maghar withdrew midway during the season and their results were annulled.
Jezreel Division
Samaria Division
Sharon Division
Tel Aviv Division
Central-South Division
Ironi Lod withdrew midway during the season and its results were annulled.