The present disclosure relates to image processing device and method that can suppress the deterioration in encoding efficiency.An image processing device includes: a reception unit that receives encoded data in which an image with a plurality of main layers is encoded, and inter-layer prediction control information controlling whether to perform inter-layer prediction, which is prediction between the plurality of main layers, with the use of a sublayer; and a decoding unit that decodes each main layer of the encoded data received by the reception unit by performing the inter-layer prediction on only the sublayer specified by the inter-layer prediction control information received by the reception unit. The present disclosure can be applied to, for example, an image processing device.