The objective of this study was to examine the optimal mixing ratio of municipal incinerated bottom ash (MIBA) and PET pellets used as a partial replacement of fine aggregates in the manufacture of cement mortars. As a partial replacement for sand, 15 mortar specimens were prepared by mixing 0%, 10%, 20%, 30%, and 40% municipal incinerated bottom ash (MIBA) (A) and 0%, 10%, and 20% PET pellets (P) in 5 cm × 5 cm × 5 cm cube molds. The cement/aggregate ratio was 1:3, and the water/cement ratio was 0.5 for all specimens. The results showed that the compressive strength of cement mortars decreased when increasing the amount of MIBA and PET pellets. The mortar specimens with 10% PET pellets achieved the highest compressive strength (49.53 MPa), whereas the mortar specimens with 40% MIBA and 20% PET pellets achieved the lowest compressive strength (24.44 MPa). Based on this finding, replacing 10% and 20% sand in cement mortar with only MIBA or only PET pellets could result in compressive strengths ranging from 46.00 MPa to 49.53 MPa.