M
- (Shaqlawa) Mīrzā Rawstam
- (Arbil) Mīrzāghā
- (Koisnjaq district) Mirkawtawkah
- (Koisnjaq district) Māmā Maḩmūdah
- (Shaqlawa) Mendawe
- (Mergasur District) Mayrgān
- (Mergasur District) Malesuwar
- (Mergasur District) Masānah
- (Mergasur District) Māmishk
- (Mergasur District) Meydan
- (Koisnjaq district) Mukhah Rashsh
- (Makhmūr District) Maţar Adshārābī
- (Soran District) Melekan-î Serû
- (Choman District) Mizdaynān
- (Choman District) Maşīf Kawjar
- (Soran District) Maşīf Kawjar
- (Soran District) Mujaysīs
- (Koisnjaq district) Marzān
- (Koisnjaq district) Mela Zeyd
- (Soran District) Meslok
- (Shaqlawa) Mawelo
- (Shaqlawa) Mullā
- (Arbil) Mujamma‘ Qurá Bāstūrah
- (Soran District) Maḩallat Qārāqūsh
- (Arbil) Mīr Kānī Afandī al Kubrá
- (Arbil) Mām Zāwah
- (Arbil) Mizzah Aḩmad
- (Makhmūr District) Mīl Sayyid
- (Makhmūr District) Mīl ‘Abd Walī
- (Koisnjaq district) Mizgewtoke