Physical Strength: Class 100+ (At least in the millions in base, definetely in the billions using gear third, was throwing hills before timeskip, should be drastically stronger currently, also one-shotted a kraken with a gear third attack)
Speed: At least hypersonic+ (mach 15 - 20)
Destructive Capacity: Potentially island smashing in gear third (KO'd a kraken and smashed an island in a movie many consider canon)
Durability: Easily mountain, potentially island against blunt force damage (wasn't crushed when throwing a hill in a weakened state or when Gecko Moria's island splitting punch hit him)
Intelligence: Low but has battle smarts, also a quick learner in battle related subjects
Abilities: Luffy ate the Gomu Gomu no mi, giving his body rubber properties. He is able to stretch and is (nearly) immune to blunt force. He has two techniques that use his unique physiology to his advantage
Second Gear: Luffy vibrates his organs, creating immense friction as steam rises all around his body. This technique boosts his physical stats.
Third Gear: Luffy blows into his thumb, increasing the size of his arm. He can do this to his other body parts as well.
Weakness:The ocean, Luffy loses all power if his body is over half submerged in water. Outside of battle he is an idiot, and is tricked easily