The present disclosure relates to an image processing device and method capable of suppressing a reduction in encoding efficiency. The image processing device includes a setting unit which, in decoding of encoded data where image data are encoded, in a case where a current block is a block on which an orthogonal transform process is skipped, sets a custom scaling list for the block on which the orthogonal transform process is skipped as a scaling list used for an inverse quantization process on the current block and a decoding unit which performs a decoding process including the inverse quantization process using the scaling list set by the setting unit and decodes the encoded data. The present disclosure may be applied to, for example, an image processing device.