A method for processing a video signal, the method comprising: acquiring a transform skip active flag indicating whether a transform skip flag can exist in a transform unit syntax, the transform skip flag indicating whether a transform skip is applied to a transform block included in a current block; acquiring a palette active flag indicating whether a palette mode is applied; when the transform skip active flag indicates existence of the transform skip flag in the transform unit syntax or the palette active flag indicates application of the palette mode, acquiring information related to a minimum quantization parameter which is allowed in a transform skip mode; acquiring the minimum quantization parameter on the basis of the information related to the minimum quantization parameter; correcting a quantization parameter on the basis of the acquired minimum quantization parameter; and reconstructing the current block on the basis of the corrected quantization parameter.