Yes and no. Civil War will be mentioned (I think) but it's not a direct tie-in. I'd heard that there were two plots this issue, one dealing with Hawkeye/Scarlet Witch and the other with Cap and his version of the Avengers, but that the second part is pretty brief - which, seeing as this is a 22 page issue and we've already seen 8 pages could mean the story is up to half-and-half, but I doubt it.
I believe the time covered in this issue starts at the very end of House of M and goes all the way through to sometime during Civil War - I think.
The cover isn't in Civil War trade dress, and I'm pretty sure it WOULD be if they thought it could be tied-in (for sales reasons).
Since we've also got a preview for NA #27 (Ninjas. Elektra. The Hand. Echo in a man suit. Ugh), you might as well start a "New Avengers Post-Civil War" thread, which would cover NA 26 and 27 and later - or go back to individual issue threads.
I also have faith with this issue. The CW arc as weak overall, even though 2 of its issues were among the best in this series. As much as Bendis seems to be spread thin with all the books he's writing, he just really clicks on this book with me. This type of story seems to be his strong point.
This isn't the kind of thing I like to see Maleev on...his art just totally didn't fit on the Illuminati one-shot either...but the preview looks pretty good. So we'll see.
I think that what Bendis is doing in New Avengers is using NA to handle the entire Marvel Universe - rather than being a title about a single team and the battles they (exclusively) face, it's a place where all of the Marvel characters have a role, from SHIELD to the individual superheroes, any one of whom can make an appearance in an issue.
Good if you like Bendis' overall vision for the Marvel U. Otherwise, mmmmm, not.