The characteristics of polychlorinated dibenzo-p-dioxins and dibenzofurans (PCDD/Fs) and the variation of the gas-particle partitioning of PCDD/Fs near two municipal solid waste incinerators (MSWIs) located in southern Taiwan were investigated. In order to better understand the mechanism of dry deposition, the atmospheric dry deposition flux and velocity of PCDD/Fs were calculated. It was found that the mean atmospheric PCDD/F concentrations (0.0386–0.106 pg I-TEQ/Nm3) were comparable to those detected in the vicinity of MSWIs in Taiwan, but significantly lower than those in a highly industrialized urban area (0.15 pg I-TEQ/Nm3) located in southern Taiwan. The relatively higher atmospheric PCDD/F concentrations was found in winter than in summer, probably because of several loss process including photolysis, chemical reactivity, wet and dry deposition, and scavenging by vegetation. The calculated total dry deposition flux of PCDD/Fs ranged from 0.0274–0.718 ng I-TEQ/m2-month, and the atmospheric deposition flux in winter tended to be higher than those in summer. The results also indicated that dry deposition velocities of atmospheric particles for each month ranged from 0.52–0.91 cm/s (mean = 0.63 cm/s) and 0.48–0.73 cm/s (mean = 0.55 cm/s) in sites A and B, respectively, which were similar to that for the ambient air near two MSWIs in Taiwan, but slightly higher than those in urban area of Korea. In addition, the dry deposition of PCDD/Fs was mainly contributed by particle-phase at both sampling areas during the estimated period. The above results demonstrated that the dominant mechanism of dry deposition was particle phase deposition.