S
- (Shaqlawa) Soke
- (Mergasur District) Stawpī
- (Soran District) Saypārah
- (Arbil) Sorbeş
- (Arbil) Sūrbāsh ‘Azīz
- (Arbil) Sūr Balash Khiḑr
- (Soran District) Sêtkan
- (Soran District) Sirmāwah
- (Arbil) Sîrawe
- (Shaqlawa) Spîndare
- (Soran District) Sînawe
- (Mergasur District) Sîlore
- (Soran District) Sīdakān
- (Arbil) Siyaw
- (Makhmūr District) Shurce
- (Choman District) Shawrah
- (Makhmūr District) Shore
- (Koisnjaq district) Shewgîr
- (Koisnjaq district) Shīwāshawk Qalam
- (Koisnjaq district) Shīwāshawk Khalaf
- (Koisnjaq district) Shiwāshān
- (Choman District) Shîwe Ṟesh
- (Arbil) Shīwah Rash
- (Koisnjaq district) Shīwah Jān
- (Soran District) Shīwān
- (Mergasur District) Shirwān Māzin
- (Makhmūr District) Shīrdah
- (Mergasur District) Shīrāwiyah
- (Arbil) Shīrāwah