S
- (Koisnjaq district) Sayy Kardān
- (Choman District) Saye
- (Arbil) Satur
- (Koisnjaq district) Sātū Qalā
- (Mergasur District) Sarūkānī
- (Koisnjaq district) Sartik
- (Shaqlawa) Sarsūl
- (Makhmūr District) Sarnāḩ Şughrá
- (Shaqlawa) Sarkand Kīlaw
- (Shaqlawa) Sarkand
- (Soran District) Sirayshmah
- (Koisnjaq district) Smaqe
- (Makhmūr District) Selmas
- (Soran District) Siṟan
- (Koisnjaq district) Segrdkan
- (Makhmūr District) Siyy Kird Kān
- (Makhmūr District) Safye
- (Makhmūr District) Si‘dawe
- (Arbil) Sabīrān al Kabīr
- (Arbil) Safeen
- (Koisnjaq district) Smaq Sireeni Gawra
- (Soran District) Shîwe Girmik-î Xwarû
- (Choman District) Shaykh Watmān