The demand of face masks had increased tremendously due to pandemic outbreak of COVID-19, leading to the increment production rate of face masks in Malaysia. Waste is also produced at the same time, resulting impacts towards the environment. Due to the land scarcity issue in Malaysia, the end of life treatment for the waste is taken into consideration. The study tools used in this study is life cycle assessment (LCA) to identify the significant potential environmental impact produced during the life cycle stages for distribution and disposal through GaBi Education Software. The disposal stage between landfill and incineration of the 3-Ply face masks is studied to determine the end of life treatment for it. The impact assessment method selected in this study is CML 2001-Jan 2016 with the environmental indicator of Global Warming Potential (GWP), Acidification Potential (AP), Eutrophication Potential (EP) and Ozone Depletion Potential (ODP). GWP results in producing highest impact to the environment during both distribution and disposal stages. The impact of GWP also relates to the climate change. Modern incineration is recommended to overcome the issue of land scarcity in Malaysia as the amount of waste by 3-Ply face masks are increasing due to the pandemic COVID-19, reducing the impacts towards the environment.