The Iraqi Premier League of 2006–2007 kicked off on December 22, 2006. In the beginning, teams only in the north and in the south were able to hold their games, while Baghdad based clubs were unable to begin the season on time due to the War in Iraq. During the season, the league had to go through some dramatic changes in order to move on with the league. At the beginning of the season, the teams were split into 3 groups, a North division, a South division, and a Baghdad division. Months into the season and the Baghdad based teams were unable to go forth with their games, thus the league had to change group and the system.
The 24 teams were split into four groups. The South and North divisions each have 7 teams, with one Baghdad division consisting of 4 teams and the other of 6 teams. At the end of the regular season, the top 3 teams from each group, a total of 12 teams, will advance to the next round. In the second round, these 12 teams will be splite into two groups of 6, with teams playing a single game with each opponent in the group. The top two team in each of the two groups advanced to the next round creating a 4 team playoff being played in Arbil. It was the first time in Iraqi history to have the championship game played outside of Baghdad. Baghdad based teams Al-Shorta, Al-Quwa Al-Jawiya, Al- Talaba and Al-Zawraa opposed the decision of the IFA holding the championship game in Arbil and threaten to withdraw from the tournament. Non of the teams withdrew and the playoffs went on.