In digital revolution, the appropriate IT infrastructure, technological knowledge are essential for the success of companies, where the success of the digital transformation depends on digital maturity. The aim of the study is to define the digital maturity, theoretical foundation of the digital maturity model and present a framework for small and medium-sized enterprises (SMEs) understanding where they are in digitalisation (how advanced their digital resource system and digital approach) to respond faster and efficiently to environmental changes. The model construction is based on theory of dynamic capabilities, graduation models, and SMEs management challenges. The model is a dynamic model to support management in strategic, digital and organizational developments, which is divided into IT and organizational dimensions, including 6 components and 28 subcomponents. The ultimate goal of the study is to determine the component weights to create a neurofuzzy model.