In this chapter, the future of intellectual capital (IC) is considered from several key points of view. As we are witnessing the inflation of the use of the term “capital,” its origin should first be clarified. Furthermore, bearing in mind the emergence and rapid spread of AI in business, it is necessary to define its position within IC. After having a precise picture of what “capital” can be and whether AI is intellectual capital, the whole area should be placed within economic theory. Mainstream economic theory, even after more than 50 years, has not covered IC either at the macro or micro level. However, IC fits perfectly into complexity economics. Finally, in the last part of this chapter, a measurement system suitable for the knowledge-based economy and which connects the micro- and macroeconomic levels is presented.