Vitória de Setúbal were the previous holders, having defeated Benfica 2–1, in the previous season's final.[2] However, Vitória de Setúbal was not able to regain their title as they were defeated in the final by Porto. Porto defeated Vitória de Setúbal, 1–0 to win their fourth title in seven seasons and claim their 13th Taça de Portugal in their history.[3][4]
Since Porto had already qualified for the 2006–07 UEFA Champions League as domestic title holders,[5] Vitória by reaching the final of the Taça de Portugal, had guaranteed a place in the 2006–07 UEFA Cup. As Porto won both the league and cup in the same season, Vitória would qualify for the 2006 Supertaça Cândido de Oliveira as the cup runner-up.[6]
^1 Fifty two of the fifty eight teams who participated in the 2005–06 Segunda Divisão, played in this round. Benfica B, Braga B, Marítimo B, Porto B and Vitória de Setúbal B were unable to compete in the domestic cup competition due to the possibility of encountering their senior side in the competition. Queluz also did not participate.
For the first round draw, teams were drawn against each other in accordance to their geographical location. The draw was split up into four sections: teams from the north, the center, the south and the Azores region.[7] Ties were played on 4 September.[8][9] In the first round, three sides forfeited their respective matches thus allowing their opponents to proceed to the next round. The first round of the cup saw teams from the Terceira Divisão (IV) start the competition alongside some teams who registered to participate in the cup from the Portuguese District Leagues (V).
The draw for the third round took place on 22 September.[15] Most of the third round ties were played on 5 October. The cup ties involving Imortal and Freamunde, Nelas and Moreirense and Oliveirense and Esmoriz were played on 8 October.[16][17] Due to the odd number of games in the third round, Pontassolense progressed to the next round due to having no opponent to face at this stage of the competition.[18] The third round saw teams from the Liga de Honra (II) enter the competition.
The draw for the fourth round took place on 10 October.[20] The majority of games were played on 26 October. Parades's cup tie against Nelas was played on 30 October whilst the ties involving Paços de Ferreira and Tourizense, and Naval and Pontassolense were played on 12–13 November.[21][22] Due to the odd number of games in the third round, Vitória de Guimarães progressed to the next round due to having no opponent to face at this stage of the competition. The fourth round, saw teams from the Primeira Liga (I) enter the competition.
Ties were played on 8 February. Due to the odd number of games in the sixth round, Porto progressed to the quarter-finals due to having no opponent to face at this stage of the competition.[26][27]