The article examines various categories and forms of loanwords
from Turkish and Persian in the Iraqi dialect. The process of penetration of borrowed vocabulary into the dialect began, apparently, even in the pre-Islamic era, because of neighboring geographic location of Iraq, Turkey and Iran. The most active process of assimilation of vocabulary from the Turkish and Persian languages into the Iraqi dialect became in the era of the Arab Caliphate, and later the Ottoman Empire. At present, the number of new loanwords from Turkish and Persian into the Iraqi dialect is minimal.