Toughness (EQ2)  

With GU55 and the introduction of Battlegrounds a new stat was seen on gear: Toughness.

Toughness reduces the amount of damage you take in PvP combat by a flat percent. In addition, it grants 1.5x that % amount as PvP-only critical mitigation (so a full set also grants 60% crit mit). ^[1]

• Vs a level 80, 40% (the cap) is 440 Toughness
• Vs a level 90, 40% requires 600 Toughness

See also: Item Help

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1. ^ a post by Brett "timetravelling" Scheinert on the official Battlegrounds forums.

EverQuest II Wikibase™ Dictionary