Nursing administration is entirely related to the implementation of nursing services, such as the function of planning, organizing, motivating and controlling. Factors affecting nurses' work motivation are appreciation, career development opportunities, job responsibilities, independence, how the organization is run and characteristics of nurses. This study aims at evaluating head nurses' planning as component of administrative tasks performance and comparing between these head nurses relative to such performance at teaching and non-teaching hospitals in Kirkuk city. A descriptive comparative design was carried out to evaluate head nurses’ planning as administrative task performance and to compare between them relative to their hospitals. A non-probability “purposive sample” of (46) head nurses was selected from (Kirkuk General Hospital and Azadi Teaching Hospital) in Kirkuk city. Data was collected during January 10th to March 30th 2019, using the study instrument and interview technique. Data are analyzed through the application of descriptive and inferential statistic. The results depict that head nurses’ planning as administrative task performance and head nurses' planning in those hospitals were low. Additionally, there is no significant differences at (P > 0.05) between the two hospitals, except between the staff satisfaction and head nurses' development plan. We suggest nursing management training courses in the participated hospitals. Further research can be carried out on larger sample, wide-range characteristics and different settings.