S
- (Semel District) Sershur
- (Dohuk District) Sarkī
- (Semel District) Sītak
- (Adhamiyah) Sīgirī
- (Adhamiyah) Ser Derav
- (Adhamiyah) Sarkūkī
- (Adhamiyah) Sikrīn
- (Adhamiyah) Shaykh Māmah
- (Adhamiyah) Sūlav
- (Adhamiyah) Surūr
- (Zakho District) Selka
- (Zakho District) Senat
- (Dohuk District) Sindur
- (Semel District) Sershur
- (Dohuk District) Shakhkī
- (Dohuk District) Shandūkhah
- (Semel District) Shariya
- (Semel District) Surke
- (Semel District) Sulāf
- (Semel District) Shekrava
- (Zakho District) Sîlê
- (Zakho District) Shive
- (Semel District) Simele
- (Dohuk District) Shimirkh
- (Adhamiyah) Serdesht
- (Zakho District) Sirkutik
- (Adhamiyah) Sibindār
- (Adhamiyah) Sibindār
- (Adhamiyah) Sūrī
- (Adhamiyah) Sūrī al ‘Ulyā