Background: The ability to generate and flexibly change concepts is of great importance for the development of academic and adaptive skills. This paper analyses the conceptual reasoning ability of children with mild intellectual disability (MID) by their achievements on the Wisconsin Card Sorting Test (WCST). Method: The sample consisted of 95 children with MID aged between 10 years and 13 years 11 months. The following variables from the WCST were analysed: number of categories completed, initial conceptualisation, total number of errors, non-perseverative errors, perseverative errors, number of perseverative responses, and failures to maintain set. Results: The observed WCST predictive variables account for 79% of the variability in the number of categories completed (p less than 0.000). The total number of errors was the most significant predictor of performance on the WCST. Conclusion: We can conclude that there is a significant progress of conceptual abilities between the age of 13 years to 13 years 11 months, compared to other assessed age groups. The results of our research suggests that the development of mental set flexibility is the basis of progress in conceptual abilities, thus intervention programs should offer specially designed activities that vary in their attentional demands, content, conceptual patterns, and actions required.