The recycling, incineration, and final disposal rate of municipal solid waste (MSW) are calculated based on the total amount of waste input to each facility in many countries. These statistic data have serious limitation in setting the national goal and policy for effective waste management because it is not considering the amount of foreign objectives in the process of each life-cycle stage. This case study is to estimate the actual rates of recycling, incineration, and final disposal by material flow analysis (MFA) after the collection of MSW in Korea. The actual rates of recycling, incineration and final disposal for MSW in 2016 were 49.9%, 32.9% and 23.1% respectively, indicating that the recycling rate was lower by 10.1%, while the incineration and final disposal rates were raised by 7.6% and 8.4% respectively, compared with the statistics for current MSW. In addition, the changed actual rates of recycling, incineration treatment, and final landfill, and variation of waste treatment charge according to treated amounts per treatment method was analyzed. This results of this study will contribute to establish national level of plan on effective waste management.