A method and an apparatus for offloading data in a wireless communication system are provided. The method performed by a user equipment (UE) of offloading data includes determining a server for processing at least some of the data, receiving, from the server, a list regarding splitting points at which the data is splittable, determining, based on the list, at least one of the splitting points as an offloading point, transmitting, to the server, information about the offloading point and information about requirements for offloading data corresponding to the offloading point, receiving, from the server, a response as to whether the offloading data is capable of being processed, and determining whether the offloading data is to be processed, based on the response.