Incorporeal

An incorporeal creature doesn’t have a physical body. It is immune to all nonmagical kinetic attacks. All energy attacks and magical kinetic attacks deal half damage (50%) to it. An incorporeal creature takes full damage from other incorporeal creatures and effects, as well as from all force effects. Corporeal spells and effects that do not cause damage have only a 50% chance of affecting an incorporeal creature. An incorporeal creature is immune to critical hits.

Incorporeal creatures’ attacks always target their enemies’ Energy Armor Class. Incorporeal creatures cannot take any physical actions that would move or manipulate an opponent or its equipment, including combat maneuvers, nor are they subject to any such actions.

An incorporeal creature can enter or pass through solid objects but must remain adjacent to such an object’s exterior, and so it cannot pass through the center of an object whose space is larger than its own. It can sense the presence of creatures or objects within squares adjacent to its current location (see page 260), but enemies have total concealment (50% miss chance; see Concealment on page 253) from an incorporeal creature that is inside an object. An incorporeal creature inside an object has total cover, but when it attacks a creature outside the object it has only cover (see Cover starting on page 253). An incorporeal creature cannot pass through a force effect. Incorporeal creatures pass through and operate in vacuum, water, and zero gravity as easily as they do in air. Incorporeal creatures cannot fall or take falling damage. They have no weight and do not set off traps that are triggered only by weight.

Incorporeal creatures move silently and cannot be heard with Perception checks unless they wish to be. Any sense (including blindsense or blindsight) based on scent, sound, or touch is ineffective at perceiving incorporeal creatures. These creatures have an innate sense of direction and can move at full speed even when they cannot see.

Source

Core Rulebook pg. 264

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