In 2015, the Article 3 clause 2“Calculation method of recovery·use rate of waste resources”of Enforcement Regulation on Wastes Control Act was enacted for the purpose of advanced criteria of energy recovery. This is directly connected to imposition and exemption of waste incineration tax to be adopted in the future. Therefore, it is judged that active effort for raise energy recovery/utilization rate is needed. In this research, we estimated energy recovery rate of MSW incineration plant according to advanced estimation method of recovery/utilization rate of waste energy, and compared and analyzed calculation result according to energy recovery method. From the result of energy recovery/utilization rate, Unit 1 and 2 of Facility A showed about 27% and Facility B showed about 81.9% of high energy recovery rate. Major causes of this difference is judged as difference of generation efficiency according to steam turbine method. Facility A uses extraction turbine method and Facility B uses back pressure turbine method to generate power energy. And in case of Facility B, it provides hot water by using surplus heat after generation. In order to improve energy recovery rate from incineration process including the facilities mentioned in this research, alternative solution should be considered such as improvement of turbine method, reduction of heat energy consumption in the facility, securing heat energy demand and etc.