The report by Graham Wallace revealed that only cash, bank transfer or cheques can be used this season after the company which provides transactions asked for greater protection from losses which would be incurred if the club went under.
The admission is another sign of the financial turmoil facing Rangers and will deepen concerns over the club's future.
The report said: "A current example of the difficulty being faced by the club, and which will regrettably impact upon supporters, is that for next season supporters will now be unable to pay for their season tickets by credit or debit card.
"The club's merchant acquirer, which processes credit and debit card transactions, has advised that it would require extensive security, including standard security to be granted over Ibrox Stadium and an insurance policy at considerable cost to the club, to protect itself against any potential liability arising from passing on monies from season ticket purchases ahead of next season's matches."
The club's directors are counting on season ticket sales to provide much-needed funds, but some fans have said they will struggle to pay without using a credit card. One said: "I thought my renewal had been accepted but as I paid by credit card I'm now not sure. If I have to pay by cheque I can't afford it."