BackgroundDiabetes mellitus is a condition with a defect in insulin secretion and insulin function. Some of the vitamin D receptor gene polymorphisms related to increasing the development of type 2 diabetes mellitus. Methods400 patients and 400 healthy controls age-matched were enrolled in this study. BsmI (rs1544410) and TaqI (rs731236) were analyzed by using restriction fragment length polymorphism (RFLP). After extraction of DNA, VDR BsmI and TaqI polymorphisms genotyped by using RFLP. Anthropometric data were calculated, and serum 25 hydroxyvitamin D, HDL, TG, VLDL, total cholesterol, and insulin level were measured. ResultsThe bb, Bb and b allele of rs 1544410 has been significantly linked to an high risk of developing type 2 DM [OR = 2.75, p = 0.000 ], [OR = 2.17, P = 0.001] and [OR = 2.02, p = 0.000] respectively. The SNP were correlated with a high risk of T2DM in the various inheritance models, dominant [OR = 2.24, P = 0.000], and recessive[OR = 1.95, p = 0.001]. TG, VLDL, and HDL are shown significant differences in co-dominant patterns among genotypes in the patient's group. TaqI polymorphism of VDR in this study shows revealed insignificant differences between study subjects. HDL is only shown significant differences in among patient group study. ConclusionOur results revealed that the BsmI rs1544410 SNP has correlated with the risk of incident type 2 DM, while VDR TaqI polymorphism is no associated with the risk of type 2 diabetes mellitus in the Iraqi population.