Techniques discussed herein facilitate polar coding and decoding for NR (New Radio) systems between UE(s) (User Equipment(s)) and/or gNB(s) (next generation Node B(s)) based on code block segmentation. One example embodiment employable at a UE comprises processing circuitry configured to determine one or more thresholds for code block segmentation, where the one or more thresholds for code block segmentation includes one or more of a payload threshold (Kseg) or a code rate threshold (Rseg); determine to perform code block segmentation based on the one or more thresholds and at least one of a current payload (K) of an information block or a current code rate (R) for the information block; segment the information block into a plurality of segments; and encode each segment of the plurality of segments via a polar encoder with a code size (N).