Deliberate destruction and theft of cultural heritage have been conducted by the Islamic State (IS) since 2014 in Iraq, Syria, and to a lesser extent in Libya. The destruction targets various places of worship under IS control and ancient historical artifacts. In Iraq, between the fall of Mosul in June 2014 and February 2015, IS had plundered and destroyed at least 28 historical religious buildings. Valuable items from some buildings were looted in order to smuggle and sell them to foreigners to finance the running of the Islamic State.

The Islamic State (IS), also known as the Islamic State of Iraq and the Levant (ISIL), the Islamic State of Iraq and Syria (ISIS) and by its Arabic acronym Daesh, is a transnational Salafi jihadist group and a former unrecognised quasi-state. Its origins were in the Jai'sh al-Taifa al-Mansurah organization founded by Abu Omar al-Baghdadi in 2004, which fought alongside al-Qaeda during the Iraqi insurgency. The group gained global prominence in 2014, when its militants successfully captured large territories in northwestern Iraq and eastern Syria, taking advantage of the ongoing Syrian civil war. By the end of 2015, it ruled an area with an estimated population of twelve million people, where it enforced its extremist interpretation of Islamic law, managed an annual budget exceeding US$1 billion, and commanded more than 30,000 fighters.