The present disclosure relates to an image processing device and method which are capable of suppressing a reduction in an increase in coding efficiency. A receiving unit that receives an encoded bitstream including a syntax element related to an inter-image process and an analyzing unit that analyzes the syntax element received by the receiving unit in a state in which a value of the syntax element is restricted when the bitstream is a bitstream encoded based on a profile for encoding a still image are provided. For example, the present disclosure can be applied to an image processing device.