Attributes

Character Attributes
There are three character attributes in Grim Dawn, which are similar to the traditional ARPG Strength, Dexterity, and Intelligence stats. They are:
 * Physique
 * Cunning
 * Spirit

Physique
Each point of physique accrued by a character provides the following benefits: Assigning 1 Attribute Point to Physique grants +8 Physique (+20 Bonus Health, +0.32 Bonus Health Regen, and 4 Defensive Ability)
 * +2.5 Bonus Health
 * +0.04 (1/25) Health Regeneration per Second beyond the base of 50 Physique
 * +0.5 Defensive Ability (chance to avoid hits, avoid crits, and reduce crit damage dealt to you)

Physique is the sole attribute required to equip the following gear: Physique is also required to equip:
 * Helms and Heavy Helms
 * Shoulders
 * Chest Armor and Heavy Chest Armor
 * Gloves and Heavy Gloves
 * Belts
 * Pants and Heavy Pants
 * Boots and Heavy Boots
 * One and Two-Handed Axes
 * One and Two-Handed Maces
 * Two-Handed Swords
 * Shields
 * Caster Helms
 * Caster Chest Armor
 * Scepters

Cunning
Each point of Cunning accrued by a character provides the following benefits: Assigning 1 Attribute Point to Cunning grants +8 Cunning (3.2 Offensive Ability, +3.28% Bonus Physical & Pierce Damage, and +3.68% Bonus Bleed & Internal Trauma Damage )
 * +1 Bonus Health
 * +0.4 Offensive Ability (chance to hit with attacks and spells, chance to crit, and damage dealt by crits)
 * +0.41% Bonus Physical Damage (Counts the base of 50 for a bonus of +20.5% at level 1)
 * +0.41% Bonus Pierce Damage (Counts the base of 50 for a bonus of +20.5% at level 1)
 * +0.46% Bonus Bleeding and Internal Trauma Duration Damage (Counts the base of 50 for a bonus of +23% at level 1)

Note: Damage bonuses from cunning apply to both spells and attacks that deal those damage types.

Cunning is the sole attribute required to equip the following gear: Cunning is also required to equip:
 * One-Handed Swords
 * One and Two-Handed Ranged Weapons
 * Daggers

Spirit
Each point of Spirit accrued by a character provides the following benefits: Assigning 1 Attribute Point to Spirit grants +8 Spirit (16 Bonus Energy, +0.08 + 2% Bonus Energy Regeneration, +3.76% Bonus Magical Damage, and +4% Bonus Magical Duration Damage, )
 * +1 Bonus Health
 * +2 Bonus Energy
 * + 0.01 + 0.25% Bonus Energy Regeneration per Second (flat + percentage)
 * +0.47% Bonus Magical Damage (Counts the base of 50 for a bonus of +23.5% at level 1)
 * +0.5% Bonus Magical Duration Damage (Counts the base of 50 for a bonus of +25% at level 1)

Note: Magical Damage bonuses from Spirit apply to both spells and attacks that deal the following damage types: Fire, Cold, Lightning, Acid, Vitality, Aether and Chaos. Duration Damage covers Burn, Frostburn, Electrocute, Poison and Vitality Decay.

Spirit is the sole attribute required to equip the following gear: Spirit is also required to equip:
 * Off-Hands
 * Rings
 * Amulets
 * Medals
 * Caster Helms
 * Caster Chest Armor
 * Daggers
 * Scepters

Attribute Points
A total of 90 Attribute Points are available to each character in the base game, with an additional 15 points opening up with the increased level cap introduced by the Ashes of Malmouth expansion:

With forgotten Gods it is increased to 107.

Base game: Ashes of Malmouth: Forgotten Gods:
 * 1 Attribute Point per level from Levels 1 to 85 = 84 Attribute Points
 * Quests
 * Completing A Merciful End on each Difficulty = 3 Attribute Points
 * Completing The Hidden Path on each Difficulty = 3 Attribute Points
 * 1 Attribute Point per level from Levels 86 to 100 = 15 Attribute Points
 * Completing Conquering the Shattered Realm (Ultimate) (1 Attribute Point)
 * Completing The Messenger (Ultimate) (1 Attribute Point)