The 2006–07 Cypriot Fourth Division was the 22nd season of the Cypriot fourth-level football league. Spartakos Kitiou won their 1st title.
Format
Fourteen teams participated in the 2006–07 Cypriot Fourth Division. All teams played against each other twice, once at their home and once away. The team with the most points at the end of the season crowned champions. The first three teams were promoted to the 2007–08 Cypriot Third Division and the last three teams were relegated to regional leagues.
Point system
Teams received three points for a win, one point for a draw and zero points for a loss.
Changes from previous season
Teams promoted to 2006–07 Cypriot Third Division
Anagennisi Germasogeias
Olympos Xylofagou
FC Episkopi
Teams relegated from 2005–06 Cypriot Third Division
Achyronas Liopetriou
Enosis Kokkinotrimithia
AEK Kythreas
Teams promoted from regional leagues
AEK Kouklia
AMEP Parekklisia1
Thyella Dromolaxia
1AMEP Parekklisia (after their promotion) merged with ATE PEK Parekklisias to form Enosis Neon Parekklisia