Six teams are contesting the 2006 WRC manufacturers' championship. Teams nominate two cars per rally to score points for them. Points are allocated to the top eight nominated cars on a 10-8-6-5-4-3-2-1 basis.
If two or more manufacturer teams have the same number of points (including zero), their positions in the championship are fixed according to the quality of their finishes. Under this system one first place is better than any number of second places, one second place is better than any number of third places, and so on.