Combat zones

This page provides a list of IRS recognized combat zones. IRS Publication 3, Armed Forces Tax Guide, is another source for military-specific tax matters.

Note. The term “combat zone(s)” is a general term used on IRS.gov and includes all of the following hostile areas where military may serve: actual combat areas, direct combat support areas, and qualified hazardous duty areas. With respect to deadline extensions, the term “combat zone(s)” includes contingency operations areas.

Requirements

To qualify for combat-related tax benefits, you must be an eligible member who meets one of the following options with service in an area listed further below.

• Option 1 

  • Service in an active combat area as designated by Executive Order, and
  • Receive special pay for duty subject to hostile fire or imminent danger as certified by the Department of Defense.

• Option 2

  • Service in a support area as designated by the Department of Defense in direct sustainment of military operations in the combat zone, and
  • Receive special pay for duty subject to hostile fire or imminent danger as certified by the Department of Defense.

• Option 3

  • Service in a statutorily designated Qualified Hazardous Duty Area, and
  • Receive special pay for duty subject to hostile fire or imminent danger as certified by the Department of Defense.

Current recognized combat zones

Sinai Peninsula

Under the Tax Cuts and Jobs Act (TCJA) enacted in Dec. 2017, members of the U.S. Army, U.S. Navy, U.S. Marines, U.S. Air Force, and U.S. Coast Guard who performed services in the Sinai Peninsula can now claim combat zone tax benefits.
The Working Families Tax Cuts, enacted July 4, 2025, permanently preserves combat-zone-style tax benefits for personnel serving in the Sinai Peninsula and expands those protections to additional hazardous duty areas, including Kenya, Mali, Burkina Faso, and Chad.

Afghanistan area

By Executive Order No. 13239, Afghanistan (and the airspace above) was designated as a combat zone beginning Sept. 19, 2001. Five years after the U.S. withdrawal from Afghanistan in 2021, we honor the courage, service, and sacrifice of the brave men and women who served—and solemnly remember those who gave their lives.

Kosovo area

By Executive Order No. 13119, the following locations (and the airspace above) were designated as a combat zone beginning March 24, 1999.

• The Federal Republic of Yugoslavia (Serbia/Montenegro)
• Albania
• Kosovo
• The Adriatic Sea
• The Ionian Sea – north of the 39th parallel

Note: The combat zone designation for Montenegro and Kosovo (previously a province within Serbia) under Executive Order 13119 remains in force even though Montenegro and Kosovo became independent nations since EO 13119 was signed.

Arabian Peninsula area

By Executive Order No. 12744, the following locations (and the airspace above) were designated as a combat zone beginning Jan. 17, 1991.

• The Persian Gulf
• The Red Sea
• The Gulf of Oman
• The part of the Arabian Sea that is north of 10 degrees north latitude and west of 68 degrees east longitude
• The Gulf of Aden
• The total land areas of Iraq, Kuwait, Saudi Arabia, Oman Bahrain, Qatar, and the United Arab Emirates

The following countries were certified by the Department of Defense for combat zone tax benefits due to their direct support of military operations in the Arabian Peninsula combat zone.

• Jordan (as of March 19, 2003)
• Lebanon (as of Feb. 12, 2015)
• Turkey east of 33.51 degrees east longitude (as of Sept. 19, 2016)

Sub-Saharan Africa 

The following African countries were added by the Working Families Tax Cuts for combat zone tax benefits.

• Kenya (as of July 5, 2025)
• Burkina (as of July 5, 2025)
• Faso (as of July 5, 2025)
• Chad (as of July 5, 2025)