The purpose of this research is to investigate the effects of information and communication technology on the performance of small and medium businesses with the mediation of intellectual capital. This research is of applied type and in terms of descriptive-survey method. The statistical population of the research is made up of managers and employees of knowledge-based companies in Isfahan Scientific Research Town, 160 of whom were randomly selected as a sample. The research tools were questionnaires made by the researcher, the validity of the questionnaire was confirmed and reliability was estimated using Cronbach's alpha formula for the entire questionnaire at 0.81. Structural equation model and partial least squares approach have been used to investigate the research hypotheses. Based on the findings of the research, the impact of the economic effects of information and communication technology on intellectual capital has been confirmed. The impact of the economic effects of information and communication technology on the performance of small and medium businesses is also significant, and the mediating role of intellectual capital in the impact of the economic effects of information and communication technology on the performance of small and medium businesses has also been confirmed.