Methods and apparatuses for entropy encoding and decoding Fine-granularity Scalability (FGS) layer video data are provided. The encoding method includes extracting residual data between a first block and a second block in a layer lower than the FGS layer corresponding to the first block; obtaining transform coefficients; dividing the transform coefficients in the first block into at least two subblocks; calculating the length of a prefix of first coefficients in the subblocks; and combining the prefix with a suffix used to distinguish the first coefficients; and VLC encoding the first coefficients. The encoding apparatus includes a subblock divider, a prefix generator, and a significant coefficient encoding unit. The decoding method includes calculating a range of a transform coefficient using a length of a prefix of the transform coefficient; extracting a value of the transform coefficient; VLC decoding the value; and combining first and second subblocks having the decoded coefficients.