Incense is composed of aromatic plant materials, often combined with essential oils. The forms taken by incense differ with the underlying culture, and have changed with advances in technology and increasing diversity in the reasons for burning it.

Incense can generally be separated into two main types: "indirect-burning" and "direct-burning." Indirect-burning incense (or "non-combustible incense") is not capable of burning on its own, and requires a separate heat source. Direct-burning incense (or "combustible incense") is lit directly by a flame and then fanned or blown out, leaving a glowing ember that smoulders and releases fragrance. Direct-burning incense comes in several forms, including incense sticks (or "joss sticks"), cones, and pyramids.