Recently, the concept of “sustainable resource circulation society” has become a global issue and a key part of waste management policy. For resource circulation, Korea has established the primary foundation via the enactment of the “Framework act on resource circulation.” Waste energy recovery is attracting considerable attention because of such policy changes, and efforts are being made to maximize the use of heat at incineration facilities. Moreover, to ensure the objectivity and validity of the estimation method’s results, the ministry of environment has recently revised the guidelines for the energy recovery rate estimation method and lower heating value (LHV) of waste at incineration facilities. In the revised guidelines, for estimating the LHV of waste, a formal formula is presented at general incineration facilities for municipal solid waste (MSW). However, generally, the LHV-formula at incineration facilities is difficult to apply to pyrolysis-melting facilities because it does not reflect characteristics of the pyrolysis-melting treatment method. Thus, in this study, the actual condition of pyrolysis-melting facilities was investigated, and the LHV-formula for pyrolysis-melting facilities was derived using the derivation method of the EU’s NCV-formula.