The 1976–77 Liga Gimel season saw 112 clubs competing in 8 regional divisions for promotion to Liga Bet.
Maccabi Sektzia Ma'alot-Tarshiha, Hapoel Sakhnin, Hapoel Kfar Ruppin Gilboa, Hapoel Givat Haim, Hapoel Ganei Tikva, A.S. Lazarus Holon, Beitar Katamonim and Hapoel Yeruham won their regional divisions and promoted to Liga Bet.
Galilee Division
Bay Division
Haifa Division
Samaria Division
Sharon Division
Dan Division
Central Division
South Division
References Memo no. 152 IFA