The present invention relates to a method and an apparatus for decoding an image, for decoding a bitstream including a plurality of layers. The image decoding method may comprise: a step of receiving and identifying dependency information indicating whether an upper layer is coded by the same coding method as a lower layer; and a step of recovering the image of the upper layer based on the identified dependency information. Thus, information indicating whether the information of the reference layer which the current layer refers to is encoded data or recovered value can be identified.