Incineration is a waste treatment process that involves the combustion of substances contained in waste materials. Industrial plants for waste incineration are commonly referred to as waste-to-energy facilities. Incineration and other high-temperature waste treatment systems are described as "thermal treatment". Incineration of waste materials converts the waste into ash, flue gas and heat. The ash is mostly formed by the inorganic constituents of the waste and may take the form of solid lumps or particulates carried by the flue gas. The flue gases must be cleaned of gaseous and particulate pollutants before they are dispersed into the atmosphere. In some cases, the heat that is generated by incineration can be used to generate electric power.

Incineration with energy recovery is one of several waste-to-energy technologies such as gasification, pyrolysis and anaerobic digestion. While incineration and gasification technologies are similar in principle, the energy produced from incineration is high-temperature heat whereas combustible gas is often the main energy product from gasification. Incineration and gasification may also be implemented without energy and materials recovery.

In several countries, there are still concerns from experts and local communities about the environmental effect of incinerators (see arguments against incineration).

In some countries, incinerators built just a few decades ago often did not include a materials separation to remove hazardous, bulky or recyclable materials before combustion. These facilities tended to risk the health of the plant workers and the local environment due to inadequate levels of gas cleaning and combustion process control. Most of these facilities did not generate electricity.

Incinerators reduce the solid mass of the original waste by 80–85% and the volume (already compressed somewhat in garbage trucks) by 95–96%, depending on composition and degree of recovery of materials such as metals from the ash for recycling. This means that while incineration does not completely replace landfilling, it significantly reduces the necessary volume for disposal. Garbage trucks often reduce the volume of waste in a built-in compressor before delivery to the incinerator. Alternatively, at landfills, the volume of the uncompressed garbage can be reduced by approximately 70% by using a stationary steel compressor, albeit with a significant energy cost. In many countries, simpler waste compaction is a common practice for compaction at landfills.

Incineration has particularly strong benefits for the treatment of certain waste types in niche areas such as clinical wastes and certain hazardous wastes where pathogens and toxins can be destroyed by high temperatures. Examples include chemical multi-product plants with diverse toxic or very toxic wastewater streams, which cannot be routed to a conventional wastewater treatment plant.

Waste combustion is particularly popular in countries such as Japan, Singapore and the Netherlands, where land is a scarce resource. Denmark and Sweden have been leaders by using the energy generated from incineration for more than a century, in localised combined heat and power facilities supporting district heating schemes. In 2005, waste incineration produced 4.8% of the electricity consumption and 13.7% of the total domestic heat consumption in Denmark. A number of other European countries rely heavily on incineration for handling municipal waste, in particular Luxembourg, the Netherlands, Germany, and France.