Attributes on the other hand are the closest Cyberpunk 2077 players get to a traditional RPG leveling system. Attribute points are earned through finishing specific missions and leveling up. The five attribute points govern body, reflexes, technical ability, intelligence, and cool. These in turn determine which perks players can unlock. Unfortunately, though, attributes aren’t resettable.

Source: https://www.distractify.com/p/can-you-reset-attribute-points-cyberpunk-2077