The present invention provides a method and apparatus for encoding/decoding an image and for adjusting a reconstructed pixel by scaling an offset of an in-loop filter having a scaled offset value. The method includes: obtaining information of a scale default value of a current block from a bitstream; obtaining offset parameter merge information of the current block from the bitstream; obtaining the offset parameter of the current block on the basis of the offset parameter merge information; determining whether a scale residual value of the current block is obtained from the bitstream on the basis of the offset parameter merge information; obtaining a scale value on the basis of the scale default value and the scale residual value; scaling an offset on the basis of the offset parameter and the scale value; and adjusting a pixel value of the current block on the basis of the scaled offset.