The high refractive indexes and low optical losses of dielectrics are preferred for designing highly efficient metasurfaces with unprecedented wavefront control such as near-unity numerical aperture metalenses and wide-angle beam spreading. Regardless of such intuitive material selections, the correlation between metasurface performance and material properties has not been clearly defined. Notwithstanding the unclear correlation, the intensity ratio of manipulated light to input beam, often called the efficiency, is an important factor for constructing various photonic applications from augmented reality to sensors. In this context, the efficiency records of the previous metasurfaces should be classified with materials aspects to understand current limitations on their efficiencies. This perspective organizes the efficiency records of metasurfaces depending on optical materials, introducing a way to engineer the optical properties of various dielectric materials to improve metasurface efficiencies. Furthermore, this perspective covers the candidates for nonlinear optical materials that can potentially be used for efficient frequency conversion.