In this paper, we introduce Knowledge-Orthogonal Reasoning (KOR), a concept aimed at minimizing reliance on domain-specific knowledge, enabling more accurate evaluation of models' reasoning abilities in out-of-distribution settings. Based on this concept, we propose the Knowledge-Orthogonal Reasoning Benchmark (KOR-Bench), encompassing five task categories: Operation, Logic, Cipher, Puzzle, and Counterfactual. KOR-Bench emphasizes models' effectiveness in applying new rule descriptions to solve novel rule-driven questions. O1-Preview and O1-Mini achieve accuracies of 72.88\% and 70.16\%, surpassing Claude-3.5-Sonnet and GPT-4o (58.96\% and 58.00\%), highlighting the effectiveness of KOR-Bench. We perform detailed analyses, identifying bottlenecks in the Cipher task with Stepwise Prompting, where two rounds of Self-Correction yield optimal results. We evaluate performance across three integrated tasks, explore the impact of Tricks on the Puzzle task, and visualize rule-focused attention. Additionally, we conduct an ablation study on dataset size, benchmark correlations, and zero-shot and three-shot "only questions" experiments. KOR-Bench aims to enhance reasoning evaluation and support further research in this area.