The Evolution Of Isis In Afghanistan: Understanding Their Strategies And Local Support

ISIS-K, also known as Islamic State Khorasan Province, is an Afghanistan-based offshoot of the Islamic State terrorist group. ISIS-K is designated as a terrorist organisation by the United Nations and the United States. The group emerged in 2015 and is known for its extreme interpretation of Islam and its goal of establishing a caliphate in the Khorasan region, which historically encompassed parts of what is now Afghanistan, Pakistan, and Iran. ISIS-K has carried out numerous attacks in Afghanistan and Pakistan, primarily targeting civilians, particularly Shia Muslims. The group has also claimed responsibility for major attacks such as the 2021 Kabul airport bombing, which killed over 170 civilians and 13 US military personnel.

ISIS-K's origins

ISIS-K, also known as Islamic State Khorasan, Islamic State Khorasan Province, ISIS-KP, and ISKP, is a branch of the Islamic State (IS) group, which is a Salafi jihadist organisation. ISIS-K was established in 2015 by hard-line former members of the Afghan and Pakistani Taliban.

ISIS-K's goals are largely aligned with those of the IS group, including the aim of restoring an Islamic state, or caliphate, in the region. ISIS-K seeks to destabilise and replace current governments within the historic Khorasan region with the goal of establishing a caliphate across South and Central Asia, governed under a strict interpretation of Islamic sharia law.

ISIS-K has been responsible for numerous attacks on civilians in Afghanistan and Pakistan, predominantly against Shia Muslims, politicians, and government employees. The group has also been known to target journalists, aid workers, and members of the LGBTQ+ community.

ISIS-K's first leader was Hafiz Saeed Khan, a prominent member of the Pakistani Taliban. The current leader is Shahab al-Muhajir, a former Haqqani network operative.

ISIS-K has proven resilient despite intense efforts by the Taliban, the former Afghan government, and the US-led coalition to destroy it.

ISIS-K's goals

ISIS-K is an Afghanistan-based offshoot of the Islamic State, a Salafi jihadist group. It is also known as the Islamic State Khorasan Province, Islamic State Khorasan, Islamic State Khorasan Province, ISIS-KP, ISKP, IS-K, IS-KP, ISK, and ISKP. The "K" in ISIS-K stands for Khorasan, the name for an area that historically included parts of what are now the countries of Afghanistan, Pakistan, and Iran. Khorasan translates to "Land of the Sun" in Farsi.

ISIS-K's ultimate strategic end is to establish a "pure" Islamic system in Afghanistan. It is thought to be largely aligned with the aims and beliefs of the larger Islamic State group, including the goal of restoring an Islamic state, or caliphate, in the region. ISIS-K is also responsible for numerous attacks targeting civilians in Afghanistan and Pakistan, predominantly against Shia Muslims, politicians, and government employees.

ISIS-K has a strong local focus, including against the remaining diplomatic and developmental presence of the international community in Afghanistan. The group also appears to want to target Afghans who worked with the U.S. government and others in the international community. ISIS-K's regional and transnational terrorism ambitions are also concerning. The group has a cadre of foreign fighters from South Asia, the Middle East, and parts of Europe.

ISIS-K's first external operation was in April 2022, when the group launched rockets from Afghan territory into the country's northern neighbors of Uzbekistan and Tajikistan. Since then, ISIS-K has expanded to conduct external operations beyond its traditional area of operations. In January 2024, two ISIS-K attackers carried out twin suicide bombings in Kerman, Iran, during a procession mourning the U.S. assassination of Quds Force leader Qasem Soleimani, killing 94. In March 2024, four Tajik ISIS-K gunmen launched an attack on a concert hall in Krasnogorsk, Russia, with rifles and incendiaries, killing 144 and marking the group's first attack beyond Afghanistan's neighbors.

ISIS-K's relationship with the Taliban

ISIS-K, or the Islamic State Khorasan Province, is a branch of the Islamic State group, also known as ISIS. ISIS-K is largely aligned with the aims and beliefs of the larger group, including the goal of restoring an Islamic state, or caliphate, in the Khorasan region. This region historically included parts of what are now Afghanistan, Pakistan, and Iran.

ISIS-K was formed in 2015 by disaffected former members of the Afghan and Pakistani Taliban, as well as some members of al-Qaeda. The Taliban and ISIS-K are enemies, and the two groups have clashed over control of territory during the war in Afghanistan. The Taliban view ISIS-K as an existential threat and have fought them for years.

ISIS-K has targeted Taliban members using hit-and-run tactics and has assassinated several senior Taliban commanders. The Taliban, in turn, have tried to root out ISIS-K and have conducted raids and operations against them. The Taliban have also tried to prevent ISIS-K from establishing a foothold in Pakistan.

The enmity between the two groups is due in part to ideological differences. ISIS-K subscribes to the Jihadi-Salafism ideology, while the Taliban subscribe to the Hanafi madhhab school of Sunni Islam, which ISIS-K regards as deficient. The groups also differ over the role of nationalism, with ISIS-K rejecting it and the Taliban aiming to rule over Afghanistan.

ISIS-K has also tried to undermine the Taliban's legitimacy and has instigated sectarian violence, including attacks on minority groups such as the Hazaras. They have also tried to portray the Taliban as collaborators with the West.

The Taliban have tried to portray themselves as capable of providing security and rooting out ISIS-K, but their counterintelligence and counterterrorism capabilities are limited. The Taliban's harsh crackdown on suspected ISIS-K fighters in Nangahar province has also resulted in human rights violations.

ISIS-K has adapted to military pressure and has formed an urban network in cities such as Kabul, recruiting educated and highly radicalized adherents of Salafism and some members of former Afghan militant groups. They have carried out attacks in Kabul and other cities, targeting civilians, government buildings, and foreign forces.

The rivalry between the two groups is likely to continue as they compete for resources, territory, and influence.

ISIS-K's threat to the international community

ISIS-K, also known as the Islamic State of Khorasan Province, is a regional offshoot of the Islamic State, a Sunni Islamic organization widely regarded as a terrorist group. ISIS-K is a serious threat to the international community, particularly in South and Central Asia. The group has carried out mass-casualty attacks in Afghanistan and Pakistan, targeting civilians, politicians, and government employees. They have also been responsible for transnational attacks in Uzbekistan, Tajikistan, Iran, and Russia.

ISIS-K's ultimate strategic goal is to establish a "pure" Islamic system and a caliphate across South and Central Asia, governed under a strict interpretation of Islamic law. They seek to destabilize and replace current governments within the historic Khorasan region, which includes parts of Iran, Afghanistan, and Pakistan. ISIS-K has a strong local focus, targeting the remaining diplomatic and developmental presence of the international community in Afghanistan. They also aim to target Afghans who worked with the U.S. and other members of the international community.

ISIS-K has a cadre of foreign fighters from South Asia, the Middle East, and parts of Europe. They work closely with ISIS's node for regional operations, the al-Sadiq office, which is based in Afghanistan. There are also indicators that the group has plotted transnational attacks from Afghanistan, with plots in Europe traced back to them.

ISIS-K's attacks have included the 2021 Kabul airport attack that killed 13 American military personnel and over 170 Afghan civilians. They have also carried out attacks on schools and hospitals, specifically targeting the Hazara, a Shiite Muslim ethnic minority.

ISIS-K's financing

ISIS-K, or the Islamic State’s Khorasan Province, is a relatively small offshoot of the Islamic State of Iraq and Syria (ISIS-Core). It gained international attention after the August 26 complex attack against Afghan civilians and U.S. Marines at the Kabul airport.

Sources of Funding

According to the U.S. State Department's Country Report on Terrorism for Afghanistan, ISIS-K raises funds through local donations, taxation, extortion, and some financial support from ISIS-Core. As of early 2020, ISIS-Core was possibly providing some funds to ISIS-K. This funding model has evolved since 2019, when a State Department Counterterrorism Bureau report stated that ISIS-K received funding from ISIS, illicit criminal commerce, taxes, and extortion of the local population and businesses.

Methods of Moving Money

ISIS-K has used the underreregulated hawala money exchange system to move money around the world and throughout Afghanistan. Due to the limited reach of commercial banks in Afghanistan, hawala serves as the primary mechanism for sending money within the country and abroad. ISIS-K has cultivated relationships with particular hawaladars, who store tens of thousands of dollars for the group. The group has also used cash couriers in Afghanistan.

International Response

The international community, including the United States and certain Gulf states, have taken steps to respond to the ISIS-K threat. On May 15, 2019, the U.N. Security Council’s 1267 Sanctions Committee designated ISIS-K, resulting in an immediate asset freeze, arms embargo, and travel ban on ISIS-K by all U.N. member states. The U.S. government has also used counterterrorism and economic sanctions to constrain ISIS-K’s ability to raise and deploy funds.

Individuals Associated with ISIS-K Financing

Ismatullah Khalozai has been designated as an international financial facilitator for ISIS-K. He operated a Turkey-based hawala business and a United Arab Emirates-based financing scheme, which involved sending luxury items to international destinations for resale, to generate funds for ISIS-K operations.

Policy Recommendations

To address ISIS-K's financing and broader counterterrorism challenges in Afghanistan, policymakers have suggested:

• Strengthening international coordination on counterterrorism financing
• Pursuing renewed bilateral engagement with Gulf countries, Pakistan, and Turkey to target donors and financial facilitators
• Expanding counter-threat financing capabilities
• Identifying concrete steps for the Taliban to take action against ISIS-K financing

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