“…1 The service quality dimensions in hotels industry has been investigated by many researchers (Kotler, Armstrong, Saunders and Wong.,1999), )Al-Ammar, 2013), (Buell, 2014), (Naba, Mohamed, Norudin, and Siti Noraishah., 2012), (Campos & Marodin, 2012), (Maroco law for Kurdistan region has issued in 2006, and with publishing the oil and gas law in 2007, hundreds of foreign companies invested their money in many sectors, they setups branches and offices thus needed places for hospitality. Thus, the hotel industry in Kurdistan region improved and seen growth in the number of the hotels opened up every year with variety of service with different of service quality.…”