S
- (Adhamiyah) Suwara Tukah
- (Adhamiyah) Shabekema
- (Zakho District) Shakel
- (Adhamiyah) Seferiya
- (Adhamiyah) Seydava
- (Adhamiyah) Sīrtay
- (Zakho District) Serko
- (Zakho District) Suriya
- (Zakho District) Shudin
- (Zakho District) Sar Sūlāf
- (Zakho District) Spīn Dārūk
- (Dohuk District) Sarāvkay
- (Adhamiyah) Sarkay
- (Dohuk District) Sindur
- Sīnā
- (Semel District) Sīnah