The present disclosure relates to an image decoding device and method through which it is possible to suppress an increase in a load of a decoding process. The present disclosure is provided with a decoding unit configured to generate decoded image data by decoding encoding data obtained by encoding image data for each coding unit (CU) that is recursively divided, and a filter processing unit configured to perform a filter process of the decoded image data generated by the decoding unit according to information set for each data unit corresponding to header information of the encoding data. The present disclosure is applicable, for example, to an image decoding device and the like.