The accumulation of potentially toxic elements (PTEs) in staple crops poses significant risks to food safety and human health. This study was designed to investigate soil-plant transfer and assess the health risks of arsenic (As), cadmium (Cd), and lead (Pb) in wheat (Triticum aestivum L.) grown on calcareous soils in Sulaymaniyah of Iraqi Kurdistan. The analysis involved 120 samples each of soil and grain collected at harvesting in May 2024, using Inductively Coupled Plasma Mass Spectrometry (ICP-MS). Soil concentrations ranged from 3.54–14.82 mg kg-¹ for As, 0.13–0.85 mg kg-¹ for Cd, and 7.10–20.26 mg kg-¹ for Pb, whereas grain concentrations were substantially lower (As: 0.001–0.182; Cd: 0.001–0.080; Pb: 0.000–0.013), remaining within FAO/WHO permissible limits. Soil pH and CaCO₃ content showed negative correlations with PTE levels, while organic carbon exhibited positive associations, indicating their influence on metal mobility and uptake (p ≤ 0.05). Chronic daily intake (CDI) values for all PTEs were below reference doses, with higher exposure observed in children. Hazard quotient (HQ < 1) and hazard index (HI ≤ 0.763) values indicated negligible non-carcinogenic risk. Although Cd contributed the highest risk among PTEs, overall exposure remains within safe limits. But, the lifetime cancer risk of the studied PTEs via wheat grain consumption for adults and children is higher than the allowable limit 1x10-6. Continuous monitoring is recommended given the region's high reliance on wheat in the diet. However, information regarding the soil-to-grain transfer of PTEs and associated dietary risks in calcareous soils of Iraqi Kurdistan remains limited.