Through natural quirk or potent artefact, some warriors have an innate resistance to magical attack.
Source: Warhammer Fantasy: 8th Edition
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A model with Magic Resistance has a bonus to its ward saves when saving against damage caused by spells. This bonus is based on the number shown in brackets after the Magic Resistance special rule. Magic Resistance (2) would give a +2 bonus (turning a 5+into a 3+ ward save, for example). Magic resistance can even give a ward save to models that do not have one at all. A model with Magic Resistance (3) and no ward save normally would therefore have a 4+ ward save against damage from spells. If a character with Magic Resistance joins a unit, all models in the unit benefit from the Magic Resistance. If a model has two sets of Magic Resistance, the two do not combine, it uses the highest.