To assess the impact of the association of VDR TaqI polymorphism with T2 diabetic mellitus in Iraqi patients, a total of 200 T2DM diabetic were enrolled in this study. Polymerase chain reaction-restriction fragment length polymorphism was used to test the genotype and allele frequency of TaqI (rs731236). Results showed that Patients with T allele (TT or Tt) was significantly associated with higher risk of diabetic disease 39%, 78/200, 47.5%, 95/200; P=0.024) compared with patients without T allele (tt; 13.5%, 27/200; P=0.003). This association was also significant after adjusting for hemoglobin A1c level, body mass index, age, sex, and diabetes mellitus duration, concurrent dyslipidemia (odds ratio, 2.99; 95% confidence interval, 1.08 to 8.29; P=0.035) in logistic regression analysis. Our findings suggest that T allele of Taq1 polymorphism in VDR gene is associated with higher risk of diabetic disease in T2 diabetic Iraqi patients. Taq1 genotype could be used as a susceptibility marker to predict the risk of diabetes complication.