The Taliban has ruled Afghanistan as the Islamic Emirate of Afghanistan since taking control by force in 2021, overthrowing the internationally recognized Islamic Republic of Afghanistan. The takeover was widely criticized by the international community, and no countries have extended de jure diplomatic recognition to the new regime, despite nominally maintaining relations with Afghanistan. The Taliban has campaigned for international recognition since the takeover. Several countries have vowed never to recognize the Islamic Emirate, and others have said they will do so only if human rights in the country are respected. Some countries have accredited Taliban diplomats at the chargé d'affaires level despite not recognizing the Islamic Emirate. In September 2023, the People's Republic of China became the first country to formally name a new ambassador to the country since the takeover, and in January 2024 recognized the Taliban's envoy to China; however, the PRC still does not formally recognize the Taliban as the legitimate government of Afghanistan.

The Taliban, which also refers to itself by its state name, the Islamic Emirate of Afghanistan, is an Afghan militant movement with an ideology comprising elements of Pashtun nationalism and the Deobandi current of Islamic fundamentalism. It ruled approximately three-quarters of the country from 1996 to 2001, before being overthrown following the American invasion. It recaptured Kabul on 15 August 2021 following the departure of most coalition forces, after nearly 20 years of insurgency, and currently controls all of the country. Its government is not recognized by any country. The Taliban government has been internationally condemned for restricting human rights in Afghanistan, including the right of women and girls to work and to have an education.