The financing of the agricultural value chain in rubber farming in Côte d'Ivoire remains a challenge in the development of this sector. Despite the existence of internal and external financing for this agricultural value chain, smallholders are struggling to expand their farms. Many loans or credits suffer from non-repayment or partial recovery. Financiers (commercial banks, companies and MFIs) are finding it difficult to make their financing profitable. On the side of the borrowers, the small rubber tree farmers and the cooperatives have problems in meeting the repayment deadlines of the loans granted by the financiers. This is why we are wondering about the causes of the non-repayment of financial loans granted by industrial companies, banks and MFIs in the context of the development of rubber farming: the case of smallholders in the rubber sector in Dabou. The present work attempts to provide an answer to this question by making an inventory of all the causes of non-repayment of loans granted to smallholders, by establishing the list of loans that suffer from repayment in this context.