S
- (Arbil) Say Bardān
- (Shaqlawa) Sarrah Rash
- (Shaqlawa) Shināwah
- (Shaqlawa) Sarūkānī
- (Koisnjaq district) Sūrah Qalā
- (Soran District) Sar Ḩawayz
- (Soran District) Sajak
- (Soran District) Sīmik
- (Soran District) Sarbirdawkah
- (Shaqlawa) Sibīlk
- (Choman District) Shekelan
- (Choman District) Shinawa
- (Choman District) Sernîl
- (Choman District) Smurî
- (Koisnjaq district) Shîwî Samał
- (Soran District) Sêṟan
- (Choman District) Shîwe Chinar
- (Choman District) Shlok
- (Choman District) Saydawa
- (Soran District) Serî Berdî
- (Soran District) Shiwasan
- (Soran District) Samawata
- (Shaqlawa) Serkewir
- (Soran District) Spîlk
- (Soran District) Soran-î Jêrî
- (Mergasur District) Sako-î Jûrî
- (Mergasur District) Sako-î Jêrî
- (Mergasur District) Spîndare
- (Koisnjaq district) Sumāq Shīrīn aş Şaghīr
- (Koisnjaq district) Smaqul-î Seruchawe