An image encoding apparatus includes a calculation unit configured to calculate a profile indicating a combination of processes which can be decoded by an image decoding apparatus and a level indicating a range of a parameter value which can be decoded by the image decoding apparatus, a determination unit configured to determine a number of horizontal pixels of a tile or a number of horizontal tiles with respect to a specific profile to be N or smaller (N>0) which is a maximum number of horizontal pixels defined in advance according to the level, and to determine a number of vertical pixels of the tile or a number of vertical tiles with respect to the specific profile to be M or smaller (M>0) which is a maximum number of vertical pixels defined in advance according to the level.