You cannot reset/re-spec Attributes and Skills in Cyberpunk 2077. Only perks can be reset at the cost of 100,000 Eurodollars per use.

Players of Cyberpunk 2077 will be disappointed with this choice made by developers as only perks can be reset at the cost of 100,000 Eurodollars per use, which is a little too much considering the average reward for each mission or quest will give you just a few thousand eddies.
What are Attributes?

Attribute points follow a more traditional RPG leveling system. Attribute points can be earned by finishing specific missions or leveling up. The attributes are body, reflexes, technical ability, intelligence, and cool. This is what determines which perks players can get. Attributes in Cyberpunk 2077 aren't resettable.
What are skills?
Skills are properties you can improve by playing the game. You'll gradually be upgrading your skills through experience as you move through the environment and engage in combat. Skills can't be reset, but this isn't really important as players can easily learn new skills by playing the game.
What are perks?

The five attributes are divided into a skill tree. Each skill tree has perks, which give players passive boosts and effects to improve their play style. There are 235 perks in all, most of which can be upgraded more than once. Perks, unlike skills and attributes, can be reset at the price of 100,000 Eurodollars.
How to reset perks?

To reset perks, players need an item called “Tabula E-Rasa” which can be purchased from any Ripperdoc. It doesn’t come cheap though, as it costs 100,000 Eurodollars, and can only be used once, but can be bought again.
Initiate a conversation with a Ripperdoc to open their purchase menu. Then press L1, LB, or click on “Trade” at the top depending on whether you’re playing on console or PC. This takes you to their Cyberware Items and to their Trade Items. You must buy the Legendary (Orange) Tabula E-Rasa which costs €$100,000.
To get this much money, you would have to clear a lot of side activities. Some players might call it a waste of money, if you’re going for the Platinum Trophy or 1000 Gamerscore, but you will also need money for vehicles and other more useful things, such as Cyberware and Weapons. It's easier to just start a new playthrough rather than spend 100,000 on a Perk Reset, which doesn’t affect much without the option to reset Attributes.
FAQs
Q. Can you reset Attribute points in Cyberpunk 2077?
A. No, you cannot reset/re-spec attributes in Cyberpunk 2077.
Q. Can you reset skill points in Cyberpunk 2077?
A. No, you cannot reset/re-spec skills in Cyberpunk 2077.
Q. How much does it cost to reset perk points in Cyberpunk 2077?
A. Perks can be reset at the cost of 100,000 Eurodollars per use.
Q. When does Cyberpunk 2077 Phantom Liberty release?
A. Cyberpunk 2077 Phantom Liberty is set to release sometime in 2023, although the date has not been confirmed.