Background: Somatic embryogenesis (SE) is a promising technology for plant vegetative propagation, which has an important role in tree breeding. Though rubber tree (Hevea brasiliensisMuell. Arg.) SE has been founded, few late SE-related genes have been identified and the molecular regulation mechanisms of late SE are still not well understood.Results: In this study, the transcriptomes of embryogenic callus (EC), primary embryo (PE), cotyledonary embryo (CE), abnormal embryo (AE), mature cotyledonary embryo (MCE) and withered abnormal embryo (WAE) were analyzed. A total of 887,852,416 clean reads were generated, 85.92% of them were mapped to the rubber tree genome. The de novo assembly generated 36,937 unigenes. The differentially expressed genes (DEGs) were identified in the pairwise comparisons of CE vs. AE and MCE vs. WAE, respectively. The specific common DEGs were mainly involved in the phytohormones signaling pathway, biosynthesis of phenylpropanoid and starch and sucrose metabolism. Among them, hormone signal transduction related genes were significantly enriched, especially the auxin signaling factors (AUX-like1,GH3.1,SAUR32-like,IAA9-like,IAA14-like,IAA27-like,IAA28-likeandARF5-like). The transcription factors includingWRKY40,WRKY70,MYBS3-like,MYB1R1-like,AIL6andbHLH93-likewere characterized as molecular markers for rubber tree late SE.CML13,CML36,CAM-7,SERK1andLEAD-29-likewere also related to rubber tree late SE. In addition, histone modification had crucial roles during rubber tree late SE.Conclusions: This study provides important information to elucidate the molecular regulation during rubber tree late SE.