Accuracy Rating is a stat that's used in part to determine the chance to Hit Attacks in Path of Exile 2.
Overview
Basic Mechanics
What is Accuracy?
An attacker's Accuracy Rating is weighed against the defender's Evasion Rating in the calculation for the chance to Hit. However, Accuracy Rating interacts differently between player characters and Monsters.
Players
For players, Accuracy Rating only interacts with Attack Hits made by the character, such as a character using Lightning Spear. Spell Hits do not require a Hit check calculation, and therefore do not interact with Accuracy Rating in any way. For example a character using
Fireball will not roll a Hit check calculation when Hitting a Monster.
Monsters
Due to the normalization of Monster Damage to not be specified as Spells or Attacks, Monster Hits that are Projectiles or Strikes will require a Hit check against a player by default as these hits are inherently Evadable. Additionally, if the player has Acrobatics allocated, any Hit made by a Monster towards the player will roll a Hit check.
Chance to Hit Calculation
The formula below is used to calculate the chance to Hit, where AA is the total Accuracy Rating of the attacker and DE is the total Evasion Rating of the defender.
The chance to Hit can reach 100%. However because the chance to Evade a Hit cannot exceed 95%, the chance to Hit is always at least 5%.
Note: the chance to Hit is calculated on a per-target basis.
Some mechanics allow an entity to bypass the chance to Hit calculation. For example, a character using Resolute Technique cannot have their Hits be Evaded by Monsters, and therefore the chance to Hit calculation automatically succeeds.
Accuracy Penalty
Players will incur a penalty to their Accuracy Rating based on the distance between them and their target. This penalty is a modifier that makes the character have Less Accuracy Rating, beginning with no penalty within 2 metres, and scaling linearly up to a maximum of 90% less Accuracy Rating at a distance of 12 metres or more.
Targets within the 2 metre radius do not incur an Accuracy Rating penalty
Targets at the edge of or beyond the 12 metre radius will incur a 90% Less Accuracy Rating penalty
The Accuracy Rating penalty is applied to any attack Hit made by the player, but it doesn't apply to Hits made by Monsters by default unless a specific mechanic enables it, such as the Tactician's Stay Light, Use Cover or the Unique Ring
Vigilant View.
Interactions
Blind
The Blinded Debuff applies 20% Less Accuracy Rating and 20% Less Evasion Rating for 4 seconds by default. This effect can be scaled by modifiers to the effectiveness of Blind, such as Pocket Sand.
Critical Strike
The Amazon's Critical Strike notable allows the chance to Hit calculation to exceed 100%, applying the excess chance to Hit as flat added Critical Hit chance at a quarter of its value. This modifier is calculated dynamically on a per-Hit basis depending on the chance to Hit calculation against the target.
The chance to Hit calculation caps out at 150% chance to Hit if this notable is allocated, for a maximum potential flat added Critical Hit chance of 12.5% from Critical Strike.
Penetrate
The Amazon's Penetrate notable grants flat added Physical Damage based on the flat Accuracy Rating granted by your weapon, essentially turning a utility type modifier into a Damage modifier.