A review of the different mathematical methodologies for calculating energy efficiency in boilers was carried out in this work, considering both the methods included in standards and the proposals and applications published in research works. The classification was delimited in analytical methods, mechanistic modeling, and empirical modeling; moreover, the main equations for each of the methodologies are presented, which allows building a compilation that is expected to be useful for a first approach to the subject. It is displayed that those mechanistic models are used to evaluate subsystems or specific cases that require a high level of detail, while analytical models are used to make a first approximation to the systems described, and empirical models stand out in terms of their use at the industrial level if there is access to a starting database to adjust them.