The purpose of this study was to look into the relationship between intellectual capital and the performance of companies listed on the Iraq Stock Exchange. The current study is a descriptive-correlational descriptive -correlational descriptive-correlational descriptive -correlational descriptive -correlational descriptive-correlational descriptive -correlational descriptive-correlation In other words, the purpose of this research is to determine whether or not there is a significant relationship between the components of intellectual capital and the performance of companies listed on the Iraq Stock Exchange. Hypotheses were tested for this purpose using a regression model. During the seven-year research period from 2012 to 2018, the research hypotheses were tested on a sample of 33 companies listed on the Iraq Stock Exchange. There is no significant difference, according to the findings of this study.