The aim of the article is to compare two types of fly ash (from the fluidized and pulverized coal combustion process) as a filler for rigid polyurethane foam. Pulverized fly ash (PFA) is widely used in building materials, while fluidized fly ash (FFA) is not currently recycled, but landfilled. The produced rigid polyurethane foams were reinforced with 5 and 10% by weight addition of fly ash from two different types of boilers. The foaming process, physical properties, morphologies and thermal degradation were subject to comparative analysis. The research indicated that fly ash intensifies the reactions of foam synthesis, most commonly, polyurethane (PU) foam with an addition of 10% PFA. What is interesting is that both ashes can be used in PU foam technology as they do not cause deterioration of the physical parameters. As shown, the addition of filler affects the morphology and impairs the brittleness. Additionally, the use of fly ash from coal combustion in the technology of polyurethane materials complies with the guidelines of the circular economy stated in the European Union legislation. Partial replacement of petrochemical components with waste filler also reduces the total energy consumption in the production of PU composites.