The study was designed to determine serum level of IL-10 in a sample of 44 Iraqi visceral leishmaniasis (VL) patients and 40 control subjects. In addition, single nucleotide polymorphisms (SNPs) of IL10 gene were determined at three positions (IL10-1082, IL10-819 andIL10-592).The results showed a significant increased serum level of IL-10 (40.02 ± 1.26 vs.18.60 ± 1.82pg/ml) in VL patients compared to controls, while analysis of genotypes and alleles of the three SNPs revealed no significant variations between VL patients and controls. Assessing the impact of these SNPs on 1L-10 serum level demonstrated that IL10-1082 GG genotype showed the highest level of IL-10 in patients (45.73 ±3.15 pg/ml) compared to AA genotype (38.02± 1.48 pg/ml). For IL10-819genotypes, they recorded approximated means of IL-10 level in patients. At IL10-592, neither patients nor controls demonstrated a significant difference between the means of IL-10 in their genotypes.