The Islamic State flag is similar to the flags of other extreme Salafi-Jihadi Sunni Muslim movements. It is based on the Black Standard flown by Muhammad in Islamic tradition and on the Black Banner of the Abbasid Caliphate (750-1258).

In the flag of the Islamic State the shahada or Islamic statement of belief - la ilaha illa-llah, Muhammadun rasulu-llah ('There is no god but God, Muhammad is the messenger of God') - is emblazoned above the seal of the Prophet Muhammad (now kept in the Topkapi Palace, Istanbul), with black Arabic script on a white background reading: Allah rasul Muhammad ('Muhammad, Messenger of God').