AbstractIn this paper, by combinig the notions of m-polar fuzzy structures and interval valued m-polar fuzzy structures, the notion of m-polar cubic structures is introduced and applied on the ideal theory of BCK/BCI-algebras. In this respect, the notions of m-polar cubic subalgebras and m-polar cubic (commutative) ideals are introduced and some essential properties are discussed. Characterizations of m-polar cubic subalgebras and m-polar cubic (commutative) ideals are considered. Moreover, the relations among m-polar cubic subalgebras, m-polar cubic ideals and m-polar cubic commutative ideals are obtained.