Reborner Stages:

From Reborn 0-1: L.V 900

From Reborn 2-5: L.V 1200

From Reborn 6-12: L.V 1500

From Reborn 13-20: L.V 1800

From Reborn 21-30: L.V 2100

From Reborn 31-40: L.V 2400

From Reborn 41-50: L.V 2700

From Reborn 51-60: L.V 3000

From Reborn 61-70: L.V 3300

From Reborn 71-80: L.V 3600

From Reborn 81-90: L.V 3900

From Reborn 91-100: L.V 4200

so what the benefit from reborn:
2% MAXPHP
2% DMGINCREASED
1% EXPERIENCE
1% MAXMP.
2X Gold Token

each reborn you will did it you will get more benifit stats.

Required items to reborn is 1300 Gold Nuggets