Theory of mind (ToM) is the mental capacity that allows us to represent the mental states (beliefs, desires, emotions) of other people, infer them from situational cues, and predict their behavior. According to the standard view, the most important milestone in ToM development -the ability to pass the false belief test (FBT) -emerges around four years of age. FBT requires one to understand that the beliefs of others are independent from reality and from one's own beliefs, and that their behavior can be predicted by their mental states. Previous research has indicated that deaf and hard-of-hearing children born into hearing families (DoH) are at risk of delayed ToM development due to restricted social interactions. However, these findings are unclear for DoH children who receive cochlear implants (CIs) and whose hearing is partially restored. In this review, we summarize research on the development of ToM in DoH children with cochlear implants (CIs). We describe how language (vocabulary and syntax) influences ToM. Finally, we discuss the nature of social interactions that facilitate ToM development in children with typical hearing as well as in DoH children with CIs.