Two rectangles are congruent if they have same shape and size.

This statement is True.

As we know in geometry two objects or figures are congruent if they have the same shape and size or if one has the same shape and size as the mirror image of the other. When the two dimensions that is the length and breadth are equal the two rectangles are said to be congruent. Therefore, we can say that two rectangles are congruent if they have same shape and size.