S
- (Soran District) Shawrawe
- (Mergasur District) Sluke
- (Mergasur District) Sarīshmah
- (Mergasur District) Sarkir
- (Soran District) Sarrū
- (Soran District) Shibī Kajkah
- (Mergasur District) Sardūrī
- (Mergasur District) Safrah
- (Koisnjaq district) Swêrełe
- (Choman District) Shīwālawk
- (Choman District) Serkan
- (Soran District) Sernews Binews
- (Choman District) Sureben
- (Soran District) Sernūs
- (Choman District) Sōrabān
- (Choman District) Sekran
- (Choman District) Serî Mersaw
- (Choman District) Shilan
- (Choman District) Sikanyan
- (Makhmūr District) Shūrat Zardakah
- (Makhmūr District) Sayrawkah
- (Arbil) Siyy Bayrān
- (Arbil) Sayūrī
- (Arbil) Sūdāsh
- (Arbil) Sārāwah
- (Arbil) Sarkawr
- (Makhmūr District) Shamtūlā
- (Mergasur District) Sayfiyah
- (Arbil) Sardasht