The Battle of Mirbat took place on 19 July 1972 during the Dhofar Rebellion in Oman, which was supported by Communist guerrillas from South Yemen. Britain assisted the Omani government by sending elements of its Special Air Service (SAS) both to train soldiers and compete against the Popular Front for the Liberation of the Occupied Arabian Gulf (PFLOAG) guerrillas for the "hearts and minds" of the Omani people.

The Dhofar Rebellion, also known as the Dhofar War or the Omani Civil War, was waged from 1963 to 1976 in the province of Dhofar against the Sultanate of Muscat and Oman. The war began with the formation of the Dhofar Liberation Front, a group which aimed to create an independent state in Dhofar, free from the rule of the Omani Sultan Said bin Taimur. The rebels also held the broader goals of Arab nationalism which included ending British influence in the Persian Gulf region.

The war initially took the form of a low level insurgency with guerrilla warfare being used against Omani forces and the foreign presence in the country. A number of factors such as the British withdrawal from Aden and support from China and the Soviet Union brought the rebels increased success, with the communists controlling the entirety of the Jebel region by the late 1960s. The 1970 Omani coup d'état led to the overthrow of Sultan Said bin Taimur by his reformist son Qaboos bin Said who was backed by a major British military intervention in the conflict. The British initiated a "hearts and minds" campaign to counter the communist rebels and began the process of modernising the Sultan of Oman's Armed Forces while simultaneously deploying the Special Air Service to conduct anti-insurgency operations against the rebels. This approach led to a string of victories against the rebels and was boosted by the Shah of Iran's intervention in the conflict to support the Sultanate of Oman in 1973. The war ended with the final defeat of the rebels in 1976.