| Şehir | Eyalet, İl, Bölge |
|---|
| ›Sadr City | Baghdad› |
| ›Salah ad Din | Salah ad-Din› |
| ›Salah ad Din (Pirmam) | Erbil› |
| ›Samarra | Salah ad-Din› |
| ›Samarra (Saimarreh) | Salah ad-Din› |
| ›Sar Zerri | Dahuk› |
| ›Sargal | Dahuk› |
| ›Sayyid 'Abd al Karim | Wasit› |
| ›Sayyid Dafil al Badi | Al-Qadisiyah› |
| ›Senajiyan | As-Sulaymaniyah› |
| ›Serdeşt | Dahuk› |
| ›Serne | Dahuk› |
| ›Sersink | Ninawa› |
| ›Shahban | Al-Basrah› |
| ›Shaihk Hatim | Baghdad› |
| ›Shakholan | Erbil› |
| ›Shaykh (Shaikh) | Ninawa› |
| ›Shaykh Juwi | Maysan› |
| ›Shaykh Lankar | As-Sulaymaniyah› |
| ›Shaykh Sad | Wasit› |
| ›Sheladiz | Dahuk› |
| ›Shiraya | Erbil› |
| ›Shirin Awah | Dahuk› |
| ›Sincar | Ninawa› |
| ›Sinjar | Ninawa› |
| ›Sipindare | Dahuk› |
| ›Sirte | Ninawa› |
| ›Soran | Erbil› |
| ›Sulaymaniyah (Süleymaniye) | As-Sulaymaniyah› |
| ›Sultan 'Abd Allah | Ninawa› |
| ›Sumayyil (Sumayl) | Dahuk› |
| ›Sumel | Dahuk› |
| ›Suwayf | Al-Muthanna› |
