دير حنا
At the bottom, Beitar Jaffa, A.S. Holon (from South A division) and Maccabi Yehud (from South B division) were all relegated to Liga Gimel, whilst Hapoel Ironi I'billin (from North A division) and Hapoel Kafr Misr/Nein (from South A division) folded during the season. However, Hapoel Deir Hanna (from North B division), Maccabi Daliyat al-Karmel (from North B division) and Hapoel Bnei Lakhish (from South B division), which finished in the relegation zone, were all reprieved from relegation, after several vacancies were created in Liga Bet for the 2006–07 season, mostly due to withdrawals and mergers of clubs.