Objectives: The present article aims at developing a model for intellectual capital maturity model in Iranian universities. Method: The method of the survey is qualitatively based on Grounded theory, data gathering through semi-structured interviews and data analysis by Strauss and Corbin and paradigmatic modeling, sampling by theoretical sampling. It was based on 29 interviews with qualified experts. Results: The results of the research indicate that Iranian universities have some maturity regarding thiere intellectual capital. Benchmarking pressures, changes in the knowledge economy, business environment pressures, third-generation university missions, and managerial incentives are the motivations for the university to implement and implement its maturity model of intellectual capital. This model has 12 components of university image, managerial competencies, university culture, quality management, quality of technology, faculty competence, management philosophy, communication, research commercialization, university internationalization, intellectual property and student relationship management. The five domains include Primary, Repetitive, Defined, Managed and Optimized, and the five domains include Department, Faculty, University and National level. The steps that the university needs to take to implement the model include: planning, compensation, measurement, optimization of indicators and metrics, increasing intellectual capital awareness, intellectual capital measurement, intellectual capital reporting, integration and policy making, and strategy formulation. Implementation of intellectual capital maturity model occurs in contexts such as legal environment, stakeholder demands, community development, industry characteristics, environmental complexity and university independence. Structural dimensions, implementation costs, top management of the organization, organizational climate, evaluation, organizational knowledge and experience, intra organizational resilience are variables that influence the model implementation process and can facilitate or hinder its successful implementation. Finally, if the model is implemented, one can expect the development of a research and development network, an increase in the efficiency of the educational and research system, the development of a structure and a computerization of knowledge. Conclusion: Intellectual capital maturity is considered as an important requirement for universities which can provide the necessary ground for improving performance in line with environmental requirements.