Given the challenges posed by climate change and population growth, Iraq faces increasing demands for food production and water resources. To enhance agricultural productivity and optimize water management for crop efficiency, this study evaluated various wheat varieties, specifically Mawaddah, Bohuth 10, Aba99, and Babel113, under different irrigation level. These level were based on depletion levels of available water at 40%, 55%, and 70%. Key metrics measured included actual evapotranspiration, water use efficiency (WUE), grain yield, spike number, grains per spike, and the weight of 100 grains over the growing seasons of 2022-2023 and 2023-2024. The findings revealed that water consumption varied with depletion levels for all wheat varieties, amounting to 435.53, 397.13, and 365.13 mm season-1, and 465.7, 422.10, and 385.40 mm season-1 for the respective depletion levels of 40%, 55%, and 70%, across the two seasons. WUE ranged from 1.01 for Babel 113 at the 70% depletion level to 1.85 for Bohuth and Mawaddah at the 40% depletion level. Among the plant traits, Mawaddah had the best performance at the 40% depletion level, while Babel113 had the lowest performance at the 75% depletion level. The drought sensitivity index varied among the varieties due to their genetic differences. Our research supports the feasibility of utilizing water at depletion levels up to 75% when cultivating drought-tolerant wheat varieties in semi-arid and arid conditions.