Leaf litter plays an important role in nutrient recycling in rubber ecological systems. Studying the decomposition characteristics of dry matter and nutrient release and their effects has important significance for resource utilization and the management of high efficiency fertilization. A decomposing-bag experiment was conducted in a rubber forest at the main production areas of natural rubber trees in Hainan Province, China. The objectives were to study the effects of slope and depth on the characteristics of dry matter decomposition, nutrient release, and FTIR (fourier transform infrared spectroscopy) of leaf litter. The results showed that the decomposition rates were significantly affected by varying degrees of slope and depth. The dry matter remaining rates between different treatments were in the following order:covered slopes (39.6%) > covered flatland (26.8%) > buried flatland (11.2%) > buried slopes (6.9%). Leaf litter loss agreed with an Olsen exponential attenuation model (P < 0.01). The time required for 95% leaf litter decomposition was 29.3, 20.5, 12.8, and 13.2 months, and the C/N ratios decreased from the initial 25.1 to 12.7, 14.4, 16.2, and 16.9 after 9 months, for the above treatments, respectively. The nutrient remaining rates were significantly different (P < 0.05) among different treatments during the decomposition stage. After 9 months, the nutrient remaining rate for C, N, P, K, Ca, and Mg on the covered slope was higher than that in other treatments, at 10.9%, 21.6%, 10.7%, 9.7%, 10.4%, and 7.9%, respectively; but that in the buried slopes was lower than that in the other treatments, at 3.8%, 6.5%, 3.4%, 2.3%, 0.8% and 2.1%, respectively. Analysis of the FTIR spectroscopy characteristics of leaf litter showed the absorption peak strength at waves of 3387 cm^-1 and 1734 cm^-1, which obviously became weak after 9 months of decomposition, thus proving the decomposition and transformation of carbohydrates, i.e. cellulose, hemicellulose, lignin, polysaccharide, and fatty acid group compounds. The absorption peak at 1050 cm^-1 shifted to 17 cm at low frequency and then changed to 1033 cm^-1, suggesting that decomposition destroyed the original soluble sugar and cellulose C-C and C-O bond stretching vibration. In conclusion, buried leaf litter could contribute to mass loss and nutrient release. Therefore, we suggest that the litter of rubber forests should be mixed with soil or buried in green manuring pits to improve the recycling efficiency of rubber plantation systems.