Rules vary between governing bodies, but some of the nearly universal rules are:

• The arena. Virtually all indoor soccer arenas are rectangular or oblong in shape, with turf floors. In many collegiate intramural leagues, the game may be played on basketball courts, in which case the floor is hardwood. Walls at least six feet tall bound the arena. Ceiling heights vary. Arena sizes are generally smaller than Association Football pitches, and the goals are recessed into the walls. Goals are also smaller than standard Association Football and generally the goalie box is smaller.

• The team. Virtually all indoor soccer games are played with six active players per team, one of which is the goalkeeper. Substitute players are permitted.

• Play off of walls. The ball may be struck in such a way that it contacts one or more walls without penalty or stoppage. If the ball flies over the walls or contacts the ceiling, play is stopped and the team that did not most recently touch the ball is awarded a free kick at the location where the ball left the arena or contacted the ceiling.

• Relaxed contact rules. Standard contact rules generally apply (i.e. contact must be made during a play on the ball, no charging with hands or elbows, no charging from behind, etc), but there are no rules penalizing an otherwise legal check delivered to a player who is on the wall. Additionally, there is generally a culture surrounding indoor soccer that sees it as a "tougher" version of the sport, and so many referees take a relaxed stance to fouls related to contact. Many leagues ban the use of the slidetackle, though such techniques are less useful on turf or wood than they are on a slick pitch.

• No offsides. Most leagues play without an offsides rule.

• Substitution. Many leagues allow substitution while the game is in progress, provided that one player leaves the arena before another steps on. Some leagues (indeed, a minority of them) require substitution in shifts.

• Cards. In addition to the traditional yellow and red cards of Association Football, some leagues include a card of a third color (blue is a common color) or another form of warning before the issuance of a yellow card. Often, leagues with a third card include a penalty box rule, and issuance of this third card requires the penalized player to sit in the box for a prescribed period of time during which his or her team plays shorthanded. In leagues using the traditional card system, it's common for the yellow card to carry with it a penalty box rule.

• Zones. Because of short fields and walls surrounding the goal, a common tactic is to attempt to score at kickoff by shooting at the goal and charging at the goal with all five non-goalkeeper players who overwhelm the other team's defense and score at close range. As this depletes the tactics and drama of the game, many leagues have adopted a hockey-like zone rule, requiring that the ball not cross more than a certain forward distance toward the goal without being touched by a player.

• The ball. For leagues that play on hardwood, the ball is generally covered with suede or a similar non-marking covering. The ball is generally bouncier and harder to control.

• The crease. Some leagues enforce a special zone inside the goalkeeper's box called the crease. No player may shoot the ball from inside the crease unless that player entered the crease already having the ball.

• Multi-point scoring. Some leagues value goals scored from a greater distance to be worth two or three points.