Tamil Eelam (Tamil: தமிழ் ஈழம், tamiḻ īḻam) is the name given by Tamils, to the independent state which they aspire in the Northern and Eastern portions of the island. Ilaṅkai (இலங்கை) and Īḻam (ஈழம்) are both Tamil names for the entire island.

Tamil Eelam is only recognized as an independent state by Tamil people. Tamils control around 60 to 70% of the land claimed from tamil Eelam. These include the entire districts of Kilinochchi andMullaiththeevu, most of Mannar, Batticaloa and Vavuniya districts and parts of Trincomalee and Amparai districts.

The portion of Northern and Eastern under the control of the LTTE is run as a de facto quasi-independent state, with its own supreme court, police force, army, navy, air force, intelligence agency, and even a central bank, although these institutions are not formally recognized by the Sri Lankan government. It is dependent on electricity and commodity supplies from the government held area through the A9 highway. It does not have its own currency and uses the Sri Lankan rupee. The LTTE has often accused the government of imposing embargos on essential goods, causing distress to the civilians. It does not have its own airport and foreign travellers must go through the Colombo airport.