Providing the player with the ability to reset his character's skills at will or for a minimal cost is now standard practice. However, in Cyberpunk 2077, it will cost you a small fortune.
In order to respec your perk points, go to any rippderdoc on the map, for example Vik (they are marked on the map by a pair of forceps).
Select the "Trade" tab and then buy the first item of the selection, a legendary shard named Tabula E-Rasa sold for 100 000 Eurodollars.
This chip will instantly reset all your perk points when you purchase it, meaning you can't have it in stock for later. Note that it'll reset the perks only, not the attributes.
Original content by Robin "Raiden" Bouquet.
In Cyberpunk you will have the possibility to manufacture and improve all kinds of items: pieces of equipment, weapons, components ... This feature is essential if you want to improve your character's stuff.