S
- (Mergasur District) Shīn Galī
- (Choman District) Shayrkāwah
- (Makhmūr District) Shirāya‘
- (Koisnjaq district) Shayţān Raḩmān Āwā
- (Arbil) Shaykh Shirwān
- (Soran District) Shaykhān
- (Choman District) Shaykhān
- (Shaqlawa) Shaykhān
- (Arbil) Shaykhān
- (Arbil) Shaweys
- (Mergasur District) Shaneder
- (Arbil) Shemanawe
- (Arbil) Shaxolan
- (Koisnjaq district) Shaxe Pske
- (Soran District) Sīwak
- (Soran District) Sernaosbinaos
- (Choman District) Sarashmah
- (Makhmūr District) Serdishān
- (Soran District) Serdare
- (Koisnjaq district) Smaquł-î Grtik
- (Koisnjaq district) Siktan
- (Koisnjaq district) Sênan
- (Arbil) Sayy Nālah
- (Arbil) Sayy Qūjān
- (Koisnjaq district) Sayy Kānī
- (Arbil) Sīdān
- (Makhmūr District) Sijālā
- (Makhmūr District) Sayyid Amīr
- (Makhmūr District) Sayyid ‘Ubayd
- (Mergasur District) Sīlkī