The present disclosure relates to a communication technique for convergence of a 5G communication system for supporting a higher data transmission rate beyond a 4G system with an IoT technology, and a system therefor. The present disclosure may be applied to intelligent services (for example, smart homes, smart buildings, smart cities, smart or connected cars, health care, digital education, retail business, security and safety-related services, etc.) on the basis of a 5G communication technology and an IoT-related technology. The present disclosure relates to a method and an apparatus for performing rate matching and configuring a soft buffer in a wireless cellular communication system.