In the current conditions of the development of the digital economy, the intellectual capital of agricultural enterprises acquires the status of a key strategic resource that forms the basis for modern business processes. In particular, the human and relational capitals of organizations develop in close connection with their innovative potential. This article is aimed at studying theoretical approaches and models that study the intellectual capital of agricultural enterprises in the context of the stages of formation and development of the digital economy. The composition and structure of the intellectual capital of agricultural enterprises are studied. The advantages and ways to overcome the challenges associated with the use of human capital in the agricultural sector are outlined. It is determined that the rational use of consumer capital of agricultural enterprises contributes to strengthening their competitive positions and provides additional economic benefits in economic activity. The conditions and key trends of investment and reproduction of intellectual capital of agricultural enterprises are analyzed. Its growing role in agricultural production is emphasized, since it has a decisive influence on the pace and level of innovative development of the industry. The specifics of investing in various components of intellectual capital are considered and the factors that hinder the activation of this process are outlined. Particular attention is paid to the key role of the state in financing the development of intellectual capital, and the need to attract private investment is also substantiated. Strategic directions for solving the problem of investment support are proposed, which will contribute to the dynamic economic growth of agricultural enterprises on an innovative basis.