Disclosed is a method and apparatus for encoding/decoding an image. The image encoding apparatus according to an embodiment of the present disclosure may include: an encoding level decision unit determining an encoding level of an input image; a sampling unit outputting an encoding target picture associated with the encoding level determined in the encoding level decision unit; an encoding unit encoding the encoding target picture output from the sampling unit; a reference picture storage unit storing at least one reference picture; and a reconstructed image generation unit generating a reconstructed image corresponding to the input image in association with the encoding level determined in the encoding level decision unit.