Every fall, farmers in Idlib Province, northern Syria, encounter tax collectors from the local tax authority during olive harvests. These collectors demand at least 5 percent of the oil produced, a requirement that farmers say has no exceptions, even in poor harvest years.
The tax collectors operate under the civilian government established by Hayat Tahrir al-Sham, the rebel group that has controlled significant parts of Idlib Province since its rise in 2017. This administration, known as the Syrian Salvation Government, has implemented various taxes, including the olive oil tax introduced in 2019, which has led to protests and violence.
Despite challenges, the Syrian Salvation Government has successfully managed taxation, generated revenue from resources such as fuel and telecommunications, and closely regulated the local economy. The governance structure has enabled it to bolster its military capacity while providing civil services.
Since taking control, Hayat Tahrir al-Sham has exhibited a blend of stability, pragmatism, and internal security to manage dissent and maintain order. Although the group remains classified as a terrorist organization by several global entities, it has rebranded itself since 2016, shifting from reliance on foreign donations to local taxation models.
Experts highlight the group's willingness to adapt, stating that it has often distanced itself from more extremist factions, while still retaining a strong grip on power through regulated control of the economy. Local businesses often exist in a competitive landscape, albeit under the watchful eye of Hayat Tahrir al-Sham.
The group's military strategy has evolved towards a more structured approach, resembling that of conventional armies. Under the leadership of Ahmed Hussein al-Shara, Hayat Tahrir al-Sham has established a Military College and developed specialized brigades, fostering a military identity closer to a national army.
In terms of governance, Hayat Tahrir al-Sham has generally maintained existing local authorities, allowing them to operate within communities while upholding a level of Islamic governance that refrains from the extreme measures seen in other extremist groups. While enforcing some religious norms, the group has not aggressively policed social behaviors, focusing instead on community cohesion.
Demographically, Idlib’s population has grown due to displacement from other regions, with the number of residents increasing from 1.5 million to approximately 3.5 million, according to United Nations estimates. As the rebel group looks toward national governance, the challenges of expanding their control and implementing consistent policies across a broader territory remain significant.