Provided is an image processing device including a receiving section configured to receive a bitstream obtained by encoding an image having at least one layer and buffer management parameter information of each layer indicating at least one of that a parameter for managing a decoder buffer is a parameter for performing a decoding process of only a corresponding layer and that the parameter for managing the decoder buffer is a parameter for performing a decoding process of a corresponding layer and a lower layer, and a decoding section configured to decode the bitstream received by the receiving section and generate an image.