Beginning in 2014, a number of people from various countries were beheaded by the Islamic State (IS), a radical Sunni Jihadist group operating in Iraq and Syria as well as elsewhere. In January 2014, a copy of an IS penal code surfaced describing the penalties it enforces in areas under its control, including multiple beheadings. Beheading videos have been frequently posted by IS members to social media. Several of the recorded beheadings were conducted by Mohammed Emwazi, whom the media referred to as "Jihadi John" before his identification. The beheadings received wide coverage around the world and attracted international condemnation. Political scientist Max Abrahms posited that IS may be using well-publicized beheadings as a means of differentiating itself from Al-Qaeda in Iraq, and identifying itself with Khalid Sheikh Mohammed, the al-Qaeda member who beheaded Daniel Pearl. The publicised beheadings represent a small proportion of a larger number of total people killed following capture by IS.

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.