The ability to achieve the assumed waste recycling targets depends on the efficiency of waste management systems. Poland, as a member of the EU, has committed to achieving the recycling levels gradually i.e. at the level of 55% in 2025, 60% in 2030 and 65% in 2035 but whether it will meet the targets depends, among other things, on the efficiency of the waste collection system. The aim of the study is to check the cost efficiency of selective waste collection in the group of Polish voivodeship cities in the years 2020–2023. The study used a set of indicators for the assessment, including those proposed by the authors, calculated on the basis of reports on the implementation of city budgets and data from the Central Statistical Office. The analysis shows that cost efficiency is very diverse in the cities under scrutiny, and local governments are looking for the optimisation of municipal waste management systems, i.e. the best ratio of revenues from fees to costs. Based on the obtained results, it can be assumed that achieving the assumed waste recycling levels will be a significant challenge – or even an impossible task – for all voivodeship cities in Poland, which can constitute a source of actions to improve this state of affairs for local government authorities in Poland.