The aim of this work is to identify the current level of energy recovery through waste thermal treatment. The state of the art in energy recovery from waste was investigated, highlighting the differences for different types of thermal treatment, considering combustion/incineration, gasification and pyrolysis. Also different types of wastes – Municipal Solid Waste (MSW), Refuse Derived Fuel (RDF) or Solid Refuse Fuels (SRF) and some typologies of Industrial Waste (IW) (sludge, plastic scraps, etc.) – were included in the analysis. The investigation was carried out mainly reviewing papers, published in scientific journals and conferences, but also considering technical reports, to gather more information.In particular the goal of this review work was to synthesize studies in order to compare the values of energy conversion efficiencies measured or calculated for different types of thermal processes and different types of waste.It emerged that the dominant type of thermal treatment is incineration associated to energy recovery in a steam cycle. When waste gasification is applied, the produced syngas is generally combusted in a boiler to generate steam for energy recovery in a steam cycle. For both the possibilities – incineration or gasification – cogeneration is the mean to improve energy recovery, especially for small scale plants. In the case of only electricity production, the achievable values are strongly dependent on the plant size: for large plant size, where advanced technical solutions can be applied and sustained from an economic point of view, net electric efficiency may reach values up to 30–31%. In small-medium plants, net electric efficiency is constrained by scale effect and remains at values around 20–24%. Other types of technical solutions – gasification with syngas use in internally fired devices, pyrolysis and plasma gasification – are less common or studied at pilot or demonstrative scale and, in any case, offer at present similar or lower levels of energy efficiency.