Hayat Tahrir al-Sham (HTS) is a unique model for gaining resources; where it relied earlier on "spoils" and what was confiscated from its opponents. When these resources dried up, HTS moved towards smuggling and jumble sale. However, as soon as the above-mentioned resource ended up, Tahrir al-Sham began trading goods and controlling crossings.

Such a flexibility in obtaining resources has provided it the ability to withstand during the past years. Currently, in light of its control over a part of northern Syria, HTS has used everything possible to obtain resources. It has expanded its services, such as roads maintenance, managing courts and granting of permits and licenses, until providing such services have consumed part of its resources.

This report reviews the most important resources that HTS relies on, the most important sources of expenditure, and the total revenue capacity of the region. Then, it discusses the future prospects for these resources.

This report helps stakeholders, experts, and decision-makers assess the HTS orientations during the next phase based on its policies in determining resources and expenditures.