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The article describes the features of theoretical thinking development and its connection with intellectual abilities among the children of primary school age. The article analyzed the correlation between the development of theoretical thinking and the intellectual potential of junior schoolchildren with different levels of cultural congruence. The peculiarities of thinking and intellectual potential development are revealed among younger schoolchildren. On the basis of the study, an idea has been obtained concerning the extent to which the development of the theoretical level of thinking among younger schoolchildren can be the indicator of their overall intellectual abilities, both current and potential ones. The children with high intellectual potential do not always have a high level of theoretical thinking development. Conversely, if children have a high level of theoretical thinking, they show fairly high rates of intelligence development. These results prove that theoretical thinking is being developed only during training and at a certain age. The results of the study confirm empirically the influence of culture on the development of thinking, as a mental development of junior schoolchildren. They proved the existence of a relationship between the level of cultural congruence and the development of theoretical thinking, as well as the intellectual potential of minor schoolchildren. With the cultural congruence level increase, the level of intellect and theoretical thinking increases also. However, in order to have a high level of theoretical thinking development, a child must study diligently, increasing the average score of academic achievement; follow the rules of conduct prescribed by the normative situation, increasing the level of cultural congruence; to be at least a third grader of a gymnasium. The children who have a low level of cultural congruence will not show high IQ scores and high level of theoretical thinking development, however, they will be able to study at a gymnasium if they observe the rules of behavior, strive for successful studies and have a clear example of authority in the person of a teacher and peers.The research was carried out with the focus on the methodology of cultural determination concerning psyche development in ontogeny.
