S
- (Arbil) Shīrāwah
- (Mergasur District) Sayf
- (Mergasur District) Sarrah
- (Mergasur District) Shīwatū
- (Mergasur District) Shaykhān
- (Mergasur District) Shetna
- (Soran District) Sadar
- (Soran District) Sherokiyan
- (Arbil) Sêbîran
- (Koisnjaq district) Sitawe
- (Koisnjaq district) Smaquł-î Sînan
- (Koisnjaq district) Shaykh Rawwān
- (Koisnjaq district) Shīlā
- (Soran District) Sartike
- (Shaqlawa) Shīnāwah
- (Shaqlawa) Shlīmak
- (Arbil) Shaykhah Shall
- (Arbil) Shawk
- (Shaqlawa) Sayūkah
- (Shaqlawa) Solawk
- (Shaqlawa) Shaykh Maḩmūdiyān
- (Shaqlawa) Shaykh Ḩimūndiyān
- (Shaqlawa) Spikrā
- (Shaqlawa) Shaqlawa
- (Choman District) Simīlān
- (Koisnjaq district) Summāqah Shīrīn al Kabīr
- (Soran District) Sawa
- (Shaqlawa) Sūrsūrah
- (Soran District) Shirkah