• Search Please fill out this field.
  • Manage Your Subscription
  • Give a Gift Subscription
  • Sweepstakes

The 50 Best Places to Travel in 2023

Where to go in 2023, according to T+L editors — for a breath of fresh air, a big-city adventure, or a glimpse at the future of travel.

Since 1971, Travel + Leisure editors have followed one mission: to inform, inspire, and guide travelers to have deeper, more meaningful experiences. T+L's editors have traveled to countries all over the world, having flown, sailed, road tripped, and taken the train countless miles. They've visited small towns and big cities, hidden gems and popular destinations, beaches and mountains, and everything in between. With a breadth of knowledge about destinations around the globe, air travel, cruises, hotels, food and drinks, outdoor adventure, and more, they are able to take their real-world experience and provide readers with tried-and-tested trip ideas, in-depth intel, and inspiration at every point of a journey.

With much of the world reopened, 2023 is shaping up to be the year travel officially bounces back. We made our list of the 50 best destinations for 2023 a little differently this year: We asked Travel + Leisure's editors where they want to go in the months ahead. Some are raring to get back to Japan, while others have the Trans-Bhutan Trail on their lists. Still more are planning a sail around Greenland, a wine-tasting trip on California’s central coast, and a visit to France’s next big wine region (which is, as it happens, tiny).

A few up-and-coming culinary destinations made our list, as did a remarkable piece of art, the size and scale of which boggles the imagination. While many of the team’s picks are remote, breathe-in-that-fresh-air kinds of places, our list doesn’t skimp on cities where the hustle and bustle is part of the fun.

But with so many choices now back on the map, there are as many styles of trips as there are places to explore. That’s why, for the first time in recent memory, we’ve broken our list of best places to go into categories.

The hope is that, whatever it is you’re after in the year ahead, you’ll find it in one of these 50 places. And who knows? We may just see you there.

— Edited by Paul Brady and Maya Kachroo-Levine

Destination by Category

For cultural riches, alexandria, virginia.

K. Summerer for Visit Alexandria

With postcard-perfect cobblestone streets and quick access to the wineries of northern Virginia , Alexandria is an easy city to love. But these days, the reason to go is to see how effectively the city is confronting its own history, as destinations across the American South grapple with the legacy of the Confederacy . Alexandria, which was founded as a tobacco port in 1749, was for decades of the 19th century the site of the country’s largest domestic slave trade . Today, the Freedom House Museum has three new exhibitions honoring the people who were forcibly brought here. Meanwhile, the African American Heritage Trail, which opened in 2020, follows the Potomac River and encompasses nearly 200 years of history at 11 stops, such as the Torpedo Factory , where many Black men and women worked during World War II. An extension of the route will debut in February 2023 with 20 new stops, including Waterfront Park, the port from which enslaved people were trafficked to places like New Orleans. At Jones Point Park, visitors can learn about Benjamin Banneker , an inventor, mathematician, and free African American from Maryland who was instrumental in the 1791 surveying team that determined the border of the new U.S. capital of Washington, D.C. (For an even deeper look at the city’s Black experience, book with Manumission Tours , which is run by a fourth-generation Alexandrian .) The city’s most elegant stay is Morrison House Old Town Alexandria, Autograph Collection , which was recently voted one of the best city hotels in the continental U.S. in T+L’s 2022 World’s Best Awards. A new Hotel AKA is slated to open in Old Town in winter 2023. — Liz Cantrell

Cairo and the Nile

Emli Bendixen

It’s almost here: After more than a decade of construction — to say nothing of the hype — the Grand Egyptian Museum may finally open, just a stone’s throw from the Great Pyramids of Giza, this spring. What to expect? More than 1 million square feet of exhibition space, treasures including a 40-foot-high statue of Ramses II, outdoor gardens, and an expansive plaza from which visitors can take in the desert surroundings. Meanwhile, a number of new and luxurious ships have started sailing the Nile: Among the best choices are the Viking Osiris , an all-veranda vessel carrying 82 passengers, and the opulent Sphinx from Uniworld Boutique River Cruises , which has 42 cabins swathed in marble and hand-carved wood, with beds dressed in fine Egyptian cotton sheets. The hotel scene is also, thankfully, getting a refresh with a new Mandarin Oriental slated for downtown Cairo in 2024; the forthcoming 200-room Four Seasons Hotel Luxor is scheduled to debut in 2025 — not that you should wait that long to see the ancient Valley of the Kings. — John Wogan

“City,” Nevada

City, 1970 – 2022 © Michael Heizer. Courtesy Triple Aught Foundation. Photo: Eric Piasecki

Even in a state known for its vast, empty landscapes, Basin and Range National Monument , about a two-hour drive north of Las Vegas, takes “remote” to a new level. The 704,000-acre preserve, created in 2015, provides endless opportunities for hiking, climbing, camping, and cycling; its desert valleys and mountain ranges are also dotted with Indigenous rock art sites. But the reason to go now is “ City ,” the single largest contemporary artwork in the world, which opened to visitors in September 2022. Made from dirt, rock, and concrete, the monumental open-air sculpture was more than 50 years in the making, a collection of mounds, depressions, and stelae conceived by the artist Michael Heizer . The endeavor — which was made possible by joint contributions from art institutions around the country, including LACMA and MoMA — will open to the public for the 2023 season by reservation only . The mile-and-a-half-long sculpture feels at once ancient and futuristic, a destination just as awe-inspiring as the natural one surrounding it. — John Wogan

Havana, Cuba

Brad Ogbonna

The can-you, can’t-you continues, but the Biden administration has made it a touch easier to visit Cuba as a result of its May 2022 relaxation of some restrictions on travel to the island. These days, Americans can go as part of a group tour or visit individually on a "support for the Cuban people" license, travel advisor Molly Layman told T+L. “It’s one of 12 authorized categories of travel to the island,” she said, adding that “it requires citizens to have a full-time schedule of activities that support the Cuban people, which is easily fulfilled through buying services from Cuban entrepreneurs, staying in local homes, dining in private restaurants, and booking cultural activities.” Those ready to take to the vibrant streets of Havana will also need a visa, said Layman, who works as director of operations at tour company Cuba Candela . Travelers can handle that, she said, “on the day of travel at the airport check-in desk or from a tour provider.” (The cost varies depending on where a visa is purchased but rarely exceeds $100.) While the hoops are undeniable, they may well be worth jumping through in the year ahead. — Christine Burroni

Tangier, Morocco

Issam Elhafti/Getty Images

For decades, this northern Moroccan city has attracted a stream of bohemian expats including, most famously, beat-generation writers Paul Bowles and William S. Burroughs. That’s how it cultivated a reputation as a place where foreigners went to live, rather than simply visit. But Tangier’s reputation could change this spring, thanks in part to the opening of Villa Mabrouka — British designer Jasper Conran’s second Moroccan property, which follows the 2018 opening of L'Hôtel Marrakech . The one-time private residence of fashion icon Yves Saint Laurent and his partner, the hillside property has gorgeous views over the Bay of Tangier within walking distance to the city’s frenetic medina. Villa Mabrouka joins other newcomers, like the Museum of Contemporary Art , a space displaying work by regional artists, also called the Kasbah Museum, as it's housed in the renovated, 17th-century Kasbah prison. Also new on the proverbial block is the just-opened Fairmont Tazi Palace Tangier , set on a refurbished, century-old estate near the old city. Anticipation is already growing for a recently announced Waldorf Astoria, a 115-room and 21-villa resort set to open in 2025. — John Wogan

Lakes Region, Turkey

Istanbul and Bodrum are both rightly popular, but U.S. travelers will find much to love in other pockets of this diverse country — including this inland part of southwestern Anatolia, which travel advisor Engin Kadaster predicts “will be very popular in the years to come.” Kadaster has been including the Lakes Region on more and more itineraries for her clients, and helped coordinate a story in T+L’s August 2022 issue that included destinations such as Isparta , the region’s largest city and a center of rose and lavender production, and the ancient hilltop city of Sagalassos. The region’s most famous feature — naturally — is a series of tectonic lakes, created by ancient earthquakes, in the foothills of the Taurus Mountains, but it also holds many ancient Greek and Roman archaeological sites. A blessed lack of mass tourism means that this isn’t a hot spot for luxury hotels, but cozy places like Eskiciler Konaği , a renovated century-old mansion near Lake Eğirdir, or Aliya Konak , a seasonal farmstay on a working lavender operation in Isparta, are warm and welcoming. Intrepid travelers can ditch the hotels altogether by camping along the new Pisidia Heritage Trail , a waymarked route that unites the Lakes Region’s splendid nature and unique history as it passes through ancient sites like Kremna, Adada, and Yazılı Canyon. — Hannah Walhout

The United Kingdom

Courtesy of Peninsula London

T+L’s Destination of the Year may be undergoing a once-in-a-lifetime period of transition, but some things never change. For one, the country’s historic cities will always be home to hotels that mix stately grandeur and affable service. This past summer saw the opening of Gleneagles Townhouse , a chic, urban outpost of the iconic Gleneagles resort, in the heart of Edinburgh; next year London will welcome the cool glam of the Peter Marino–designed Peninsula London . Of the U.K.’s many world-class museums, two have recently gotten upgrades: Glasgow’s Burrell Collection , a stunning assortment of international art and artifacts, and the Manchester Museum , which is dedicated to the natural sciences. The Factory , Manchester’s new cultural center, pays tribute to the famous record label behind '80s rock bands the Happy Mondays and New Order. Gourmands (and the just plain hungry) will want to sample the broad range of culinary delights at London’s new Arcade Food Hall at Battersea Power Station, the latest stage in the rehabilitation of the historic building. No visit to the U.K. is complete without venturing out into its peerless countryside, and Scotland’s first rewilding center, Dundreggan , is one noteworthy place to take it all in: Managed by charitable organization Trees for Life , this 10,000-acre estate on the shores of Scotland’s Loch Ness plans to open a visitor’s center by the end of 2023. Meanwhile, the new Two Toms Trail in Lancashire covers 25 miles and features some of England’s most stunning scenery. — Peter Terzian

Getty Images

The perennially popular city made headlines in 2022 for its day-trip entrance fee , which takes effect in January 2023. But why only go for the day? The Venice Architecture Biennale runs May 20, 2023 to Nov. 26, 2023, with global exhibits curated by Lesley Lokko, the first Black architect to organize the event. Architecture lovers will also want to visit the Procuratie Vecchie, the 16th-century building along St. Mark's Square. Though its façade is one of Italy’s most photographed, the public has only recently been allowed inside, after the completion of a five-year refurbishment led by David Chipperfield Architects . Those looking for nostalgic luxury should plan to arrive in the second half of the year, with their bags packed for a train trip: Belmond’s iconic Venice Simplon-Orient Express will unveil two newly restored carriages from the 1920s and ‘30s in June, with opulent suites modeled to mirror the landscapes of Europe. — Nina Ruggiero

For the Food — and Wine

Courtesy of Four Seasons

It may have a reputation as a stopover city, but Athens deserves a closer look — and at least a few nights — in the year ahead. Not far from the Piraeus port , where travelers hop both domestic ferries and cruise ships that criss-cross the Mediterranean, the Athens Riviera has seen a surge of development. Four Seasons Astir Palace , which opened amid the pandemic, has a private beach on the sparkling Saronic Sea and two spaces designed by Swedish architect Martin Brudnizki, including a midcentury modern cocktail bar and Pelagos restaurant, which has already earned its first Michelin star. In the spring of 2023, One&Only Aesthesis will open just a few miles away, also along the waterfront. Next door is the brand-new Experience Park, with trails, fitness classes, fountains, a Zen garden, and bountiful native plants and flowers; it’s part of an $8-billion waterfront green space called The Ellinikon , on the former site of the city’s international airport, that’s still under development. In central Athens, the 2022 opening of the 43-room Xenodocheio Milos hotel in the Pláka neighborhood brings a bit of cosmopolitan verve, from the team behind international restaurant brand Estiatorio Milos . And while the Odeon of Herodes Atticus on the Acropolis isn’t new — the ancient amphitheater first opened about 1,900 years ago — it will bring back a full schedule of shows in 2023 after a pandemic-era slowdown. — Maya Kachroo-Levine

Central Florida

Courtesy of Small World Vacations

This fall, Hurricane Ian took 81 lives and caused $60 billion in damage across Florida. While the hard-hit southwestern part of the state continues to recover, Visit Florida president and CEO Dana Young said in October that other regions are ready to welcome travelers back. Central Florida in particular is worth a closer look, thanks to its ever-growing hospitality scene. Orlando and Tampa recently won a combined 14 Michelin accolades in 2022, when the guidebook publisher released its first-ever guide to Florida restaurants. The area’s family-friendly draws are better than ever: Disney’s recently opened, highly immersive Star Wars : Galactic Starcruiser is a two-night adventure that takes themed entertainment to the next level by allowing guests to eat, sleep, and breathe Star Wars with lightsaber training, out-of-this-world dining (blue shrimp, anyone?), and a trip to Batuu at Disney’s Hollywood Studios. Meantime, Walt Disney World’s 50th anniversary celebrations continue through March 2023, with limited-time eats, nighttime spectaculars, and festive décor. In Tampa, the latest Edition Hotel just opened with a sprawling rooftop pool club and restaurant from chef John Fraser. And getting both to and around Central Florida is easier than ever, with the recent opening of Orlando International Airport’s new 15-gate Terminal C and Brightline rail service connecting Orlando to South Florida destinations including Miami and West Palm Beach beginning in 2023. — Elizabeth Rhodes

The Jura, France

Guillaume Megevand

There’s a tiny French region just west of the border with Switzerland that’s producing some big, big wines. Thing is, only a tiny fraction of those bottles ever make it to the U.S., as T+L recently reported . That means you’ve got to go to the Jura — preferably before everyone gets wise to the area’s seven Appellations of Controlled Origin (AOCs) . Among serious oenophiles, word is already spreading about the vin jaune, “yellow wine,” made from native savagnin grapes and aged in the Jura’s distinct sous voile style, in which the wine matures “under a veil.” Not that wine is the only draw. The Jura also boasts a comté cheese trail — as if the région weren’t French enough — that connects no fewer than 150 fromageries and dairy farms. Hiking in the Jura Mountains, through Baume-les-Messieurs village and to the Hérisson waterfalls , is equally enticing, particularly as an antidote to all the wine- and cheese-focused sightseeing. Most surprising, perhaps, is just how accessible this under-the-radar area can be. Getting to the Jura takes two hours from the French capital by high-speed train , departing from Paris’s Gare de Lyon. — Maya Kachroo-Levine

San Luis Obispo County, California

Courtesy of Visit SLO CAL/Acacia Productions

It’s time to stop sleeping on “SLO.” Once considered a quick Pacific Coast Highway stopover for those visiting Hearst Castle — which reopened this past spring 2022 after a two-year closure — the central coast county is now a draw in its own right. SLO’s seven cities, including Morro Bay, Paso Robles, Pismo Beach, and San Luis Obispo, are all buzzing, and the area just earned official American Viticulture Area (AVA) recognition in 2022, thanks to more than 200 wineries, many of which are family owned . Two new Nomada Hotel Group properties opening in 2023 will welcome the inevitable influx of oenophiles: Farmhouse, a collection of 26 rustic-chic cottages with fire pits and hammocks, arrives in January; while River Lodge, a mile from the Paso Robles wine trail, is slated for May. Also being reimagined under Nomada is the Gold Rush–era Pozo Saloon , reopening in the town of Santa Margarita in August with outdoor soaking tubs, live music, trails for hiking and horseback riding, and a glamping site. Paso Robles just notched its first Michelin star ( Six Test Kitchen ), while San Luis Obispo’s SLO Public Market will welcome two new restaurants, All Good Grill and Todo Bueno , in 2023. Nature lovers should make a beeline for the Pismo Beach Monarch Butterfly Grove : The insects were recently put on the endangered list, but this spot still draws over 10,000 annually. — Nina Ruggiero

Victoria, Australia

Matteo Colombo/Getty Images

Australia has reopened, and this southern state is a particularly appealing corner of the country these days, thanks to hot springs resorts that are poised to make it the next big wine-and-wellness destination: Alba Thermal Springs and Spa on the Mornington Peninsula was the first to open in September 2022, with pools powered by solar and a commitment to achieving climate-positive operations. Metung Hot Springs in East Gippsland is set to follow in late 2022, with updated facilities in an area long known for its thermal waters. Phillip Island Hot Springs , which distinguishes itself with several saltwater features, plans to open in early 2023. Out on the Mornington Peninsula — a destination long popular for its world-class wineries — the InterContinental Sorrento began accepting reservations this past August 2022. Melbourne, Victoria’s appealing capital city, is also expecting new openings, including the intimate, seven-suite Hotel Vera Ballarat by year’s end, followed by the highly anticipated Ritz-Carlton Melbourne , set to open in 2023 in Australia’s tallest tower. Qantas is making it easier to get there, too: By December 2022, the airline will have four nonstop flights a week connecting Dallas and Melbourne, a welcome bridge between Victoria and the middle of the U.S. — Sarah Bruning

For Big-city Thrills

Jonathan Filskov/Getty Images

The eternally cool city will highlight its prowess with all things design, as the official UNESCO World Capital of Architecture in 2023. Venues across Copenhagen — contemporary parks, starchitect-designed skyscrapers, even typically humdrum infrastructure like playgrounds — will host events and visitors for a look at the future of the urban environment. One highlight will be the Copenhill Power Plant, the cleanest waste-to-energy plant in the world — that’s also the site of an artificial ski slope. “We’re going to do a lot of open-house events where 50 different venues are going to be open to the public that are usually closed to visitors,” said Copenhagen’s city architect Camilla van Deurs, who mentioned as examples churches; bridges; and the Danmarks Nationalbank, the central bank building planned in part by Danish design legend Arne Jacobsen. “Superkilen,” van Deurs said, “is a playground for kids and adults — and a cultural hub in the middle of Nørrebro, the most ethnically mixed neighborhood in Copenhagen.” New places to stay in the city also deliver a signature blend of modernism and hygge: Find it at the single-suite Kaj Hotel , which floats on a canal near Copenhagen Opera House, or the colorful new 25 Hours Hotel Copenhagen . — Tim Latterner

Lance Childers/Houston First

The 2020 opening of the Kinder Building, the latest addition to the Museum of Fine Arts Houston , cemented the city’s spot among true international arts destinations. The recent reopening of the Rothko Chapel , after a $35-million renovation, has only reinforced that reputation. Today, a wealth of new ventures is poised to raise the profile of Texas’s largest city in other categories as well. Opening next year, the JMK5 Arena will transform a disused racetrack into a 12,500-seat concert stadium poised to rival the venues of Vegas. It arrives on the heels of the relatively more intimate 713 Music Hall , which has attracted artists ranging from Judas Priest to Lil Nas X. The Houston Zoo is undergoing a much-delayed expansion that will include a Galápagos Islands–themed exhibit, which will feature an underwater tunnel and a penguin habitat. And the Houston Botanic Gardens , which opened in 2020, features 132 acres of diverse ecosystems, from wetlands to prairie. — Peter Terzian

Courtesy of Rosewood Villa Magna

The Spanish capital may finally, thankfully, be shaking off its reputation as the country’s somewhat stuffy business hub. A flurry of tony hotel openings throughout the city has helped, by bringing plenty of personality to what had been a staid scene. It began in 2021 with the arrival of the Mandarin Oriental Ritz ; Rosewood Villa Magna ; and Santo Mauro, a Luxury Collection Hotel . Then came the Edition in April 2022 . Breathing new life into the former Monte de Piedad de Madrid building, the hotel has 177 rooms, 21 suites, and two penthouses, plus two restaurants with food from chef Enrique Olvera and the culinary team behind Mexico City’s acclaimed Pujol . Elsewhere in Madrid, an already electric food scene has only gotten better — particularly in the glamorous Salamanca neighborhood and architecture-rich Chamberi district — with new offerings representing everything from Middle Eastern falafel and Argentinian asado to Spanish-Indian fusion and globally inflected vegan fare. — Sarah Bruning

Taylor McIntyre/Travel + Leisure

Welcome to the new Nashville. The city’s tourism renaissance is being fueled, in part, by a slew of just-opened hotels, including a Conrad , 1 Hotel , and a Soho House . (A Four Seasons just popped up in the bustling SoBro neighborhood, too.) The newly redesigned Hermitage Hotel , meanwhile, now has the first Jean-Georges Vongerichten restaurant in the South. The Fifth + Broadway complex has new outposts of old favorites, like fried chicken staple Hattie B’s , and the expansive Assembly Food Hall has dozens of choices, including bars, plural. That inimitable Nashville energy can still be found on Broadway, at honky-tonk bars that go until all hours, but there’s also Justin Timberlake’s sexy Twelve Thirty Club or live events like CMA Fest , which is celebrating its 50th anniversary in 2023. Getting there has never been easier, thanks to low-cost carriers such as Breeze Airways and Southwest, both of which have recently added more flights from both coasts, not to mention places like Tulsa, Oklahoma, and Ohio’s Akron-Canton Airport. — Elizabeth Rhodes

Forget the notion that Steel City is just a town for football and factories. The metropolis is working on new cultural destinations that can’t be missed: While the next lunar lander is currently being built in Pittsburgh, the Moonshot Museum , which opened in October 2022, is putting on display mankind’s history of getting to and exploring the lunar surface. The Carnegie Museum of Art is hosting its 58th Carnegie International Exhibition, a huge temporary show of both historical and contemporary art which runs through April 2, 2023. The childhood home of playwright August Wilson has been restored and turned into a museum, complete with studios for arts programming. The city also has a new spate of hotels and bars drawing crowds, like the modern-chic Joinery Hotel Pittsburgh, Curio Collection by Hilton and The Industrialist, Autograph Collection in the Arrott building, one of the city’s first skyscrapers. Across the river in Allentown, Bottlerocket Social Hall is the perfect place to post up with locals and, yes, watch the game. — Tim Latterner

San Francisco

Ryan White/Parks Conservancy

Despite the so-called national conversation, the apocalypse has not yet come to San Francisco. True, this city had the most extreme wealth divide of any in California in 2020, and the seams here can be especially visible. But all the reasons SF shines — the arts, the nature, the dim sum, the sourdough — haven’t gone anywhere. And a slate of recent infrastructure and cultural projects show that many in the city are working to make it a better place to live and a more compelling destination to visit. The new Institute of Contemporary Art San Francisco walks the walk of its focus on equity: the museum is completely free and has opted against a permanent collection in order to direct more funds to artists and staff. The city’s urban national park unit, the Presidio of San Francisco , recently gained 14 acres with the opening of the Presidio Tunnel Tops , a green space designed by James Corner Field Operations, the lead firm for New York City’s High Line, which incorporated input from more than 10,000 residents. Another massive community-led park and mixed-use development is underway in India Basin , with sustainability and affordable housing as stated core values. The hospitality scene is also on the come up: 1 Hotel San Francisco , The Line SF , and Beacon Grand (formerly the Sir Francis Drake) have all opened in the past six months, and Auberge Resorts Collection is slated to debut a new hotel in the Hearst Building in 2023. — Hannah Walhout

Don Eim/Travel + Leisure

American travelers can finally get back to the South Korean capital after years of pandemic restrictions — and there’s plenty to catch up on. The city’s arts scene is buzzing, thanks to new venues such as Konig Gallery , not to mention the announcement from Seoul Museum of Art that three new wings will launch by 2024. (An added boost came from Seoul hosting its first edition of Frieze this past September, during which many commenters asked if K-art may well be the next K-pop.) Meanwhile the destination has seen a number of new hotels open, including the surprisingly trendy Fairmont Ambassador Seoul and Josun Palace, a Luxury Collection Hotel, Seoul Gangnam , with its sweeping views of the globally famous district and stunning public spaces, including 1914 Lounge & Bar. — Tim Latterner

For Moments on the Water

Cape verde, the gambia, ghana, and guinea-bissau.

Arnau Ferrer

Though Ghana has, in recent years, surged in popularity as a destination for American visitors , particularly Black Americans , West Africa remains unfamiliar to many. One solution may be the innovative West Africa Archipelago cruises that Hurtigruten Expeditions aims to launch in November 2023. These two-week trips, aboard the line’s 180-passenger Spitsbergen , will stop in ports in four countries, with a huge array of activities on the expedition schedule: visits to historically important sites including Gorée Island ; wildlife-watching forays to spot hippos and manatees; and adventures such as scaling volcanoes and scrambling across lava fields. Though some cruise lines occasionally stop in West African ports, Hurtigruten’s deep focus on the region represents a step change — one that’s driven by passenger demand, said Asta Lassesen, the CEO of Hurtigruten Expeditions. “These islands are not as known as our other destinations, but they are teeming with unique wildlife, different cultures, and offer completely different experiences than you’d find in a traditional cruise destination,” Lassesen told T+L. — Paul Brady

Coastal Ecuador

Courtesy of Kontiki Expeditions

Many travelers know the historic capital city of Quito and the incredibly biodiverse Galápagos Islands , but now's the time to visit Ecuador’s stunning Pacific coastline. From surf towns like Montañita to the preserved beaches and cloud forest of Machalilla National Park, coastal Ecuador is packed with outdoor adventures and stunning scenery. Kontiki Expeditions unlocks the region with eight-day yacht cruises that visit five of the country’s 24 provinces, hitting destinations including Isla de la Plata and Salinas. A member of Small Luxury Hotels of the World, Kontiki Expeditions operates an intimate ship with just nine staterooms, refined outdoor and indoor spaces, and a nearly 1:1 crew-to-guest ratio. (Guests can book an individual room, or charter the entire 18-passenger yacht.) Getting there has gotten smoother, too: U.S. airlines including American, JetBlue, and Spirit now offer direct flights to Guayaquil, from which Kontiki Expeditions trips depart. — Elizabeth Rhodes

The Explora I

Courtesy of EXPLORA I

Just don’t call it a cruise: Upstart travel company Explora Journeys describes its itineraries as “ocean journeys,” nevermind the fact they’re aboard the newly built, 461-suite Explora I . The vessel is slated to hit the water in July 2023, with trips in the Mediterranean that visit popular cruise destinations such as Barcelona and Civitavecchia, near Rome, as well as lesser-visited ports including Patmos, Greece, and St.-Tropez, France. “It’s a new style of ocean travel that connects you with the things that are important,” Explora CEO Michael Ungerer told T+L. “There’s a craving to learn something new and make authentic connections without leaving your tried and tested luxury environment and services behind.” Indeed, life aboard won’t be monastic: Explora I will have 18 restaurants and bars and a massive spa, among other luxuries. Still, should all that ocean journeying become a bit too wearying, guests can always retreat to their suites, all of which have private verandas. In fact, when it debuts, Explora I will have the most space per passenger of any vessel anywhere. — Paul Brady

Antarctica is so last year. While Greenland may not have penguins, it does promise plenty of beautiful landscapes and seemingly endless horizons. The newly christened National Geographic Resolution will sail the Eastern shore of Greenland in June 2023, with opportunities to explore the Rømer Fjord depending on conditions. Ponant has a dozen distinct itineraries scheduled for 2023, including a number of round trips from Kangerlussuaq, in Western Greenland, that explore Baffin Bay. The brand-new Seabourn Venture, the line’s first expedition ship, will also be there in 2023; one particularly compelling August itinerary starts in Iceland, spends nearly three weeks along Greenland’s coast, then continues through the Northwest Passage before wrapping in Anchorage, Alaska. More conventional operators, such as Regent Seven Seas Cruises, are making the polar destination a fixture, too. The Seven Seas Navigator will visit Prince Christian Sound and make calls in Nuuk and Paamiut on a June 2023 sailing between New York City and Reykjavik. — Paul Brady

Hvar, Croatia

Goran Stimac/Getty Images

Those seeking a brighter 2023 will find it on Hvar: This Dalmatian Coast island calls itself the sunniest in Croatia. That means plenty of time for cycling more than 100 miles of bikeable terrain or kayak trips to secluded beaches. At night, those clear skies make for incredible stargazing: Jesla, on the island’s north shore, was named the first International Dark Sky Community in Southern Europe in 2022; and Moeesy , the island’s newest luxury hotel, has one room with an over-the-bed skylight for bedtime viewing. The town of Velo Grablje’s 14th-century charm peaks in July, when the lavender festival blooms with food, drink, and family-friendly activities all centered around the fragrant Mediterranean plant. And in Hvar proper, the harborside Riva Marina hotel reopened in June 2022 with refreshed waterfront terrace suites and a new restaurant and bar concept focused on local ingredients. Just down the block is the island’s first sustainable hotel , Beach Bay , which opened this past summer 2022 with an off-grid solar power system and a commitment to honor UNESCO’s Sustainable Travel Pledge . — Nina Ruggiero

The Path of Totality

©StudioPonant/Laure Patricot

A total solar eclipse, in which the moon blocks the sun and plunges the Earth into momentary darkness, is a “relatively common” phenomenon, NASA heliophysicist Dr. Michael Kirk told T+L. The trick is that most eclipses happen over water or in extremely remote places — which is why spotting the next one, on April 20, 2023, will be all about the chase. The upcoming path of totality will cross the Indian Ocean, graze Western Australia, then sweep across Indonesia and East Timor into the Pacific; astro-enthusiasts can chart its full course with the Totality app . That means the best way to catch the show will be to board a ship , such as the 188-passenger Le Lapérouse, for a Ponant and Smithsonian Journeys cruise from Bali, Indonesia, to Broome, Australia. The new Indonesia-based charter yacht Celestia will also be sailing around the edges of totality, making visits to the islands of Komodo National Park, the Moluccas, and Raja Ampat. The very best odds for viewing, said NASA’s Kirk, will be in Western Australia, where “the Exmouth Peninsula, Barrow Island, and the sea in between should have clear skies.” Eclipse chasers could drive the 750 miles from Perth to Cape Range National Park on the Ningaloo Reef–fringed Exmouth, but Tropical Sails Corp’s Pacific Explorer , which can take you there from Perth on a five-day Indian Ocean sail, seems a far more pleasant journey. — Maya Kachroo-Levine

For Fresh Air and Nature

Courtesy of Pal-Arinsal Ski Resort

This tiny European country, which at 181 square miles is smaller than Chicago, could soon turn into one of the world’s biggest ski destinations. The mountainous country, situated between France and Spain, has long been known for its reliable December-to-April conditions thanks to its high-altitude perch in the Pyrenees. But now, for the first time, three Andorra ski areas have been added to the Ikon Pass , putting a collective 7,600 acres of downhill terrain across 215 runs and 123 lifts into play for holders of the global lift ticket. At the same time, the three destinations of Grandvalira , Ordino Arcalís , and Pal-Arinsal (or, collectively, the Grandvalira Resorts Andorra ) will be available on a single local Andorra Pass , which starts at about $50 a day, a bargain by any big-mountain standards. Alternatively, visitors can opt for a newly launched Nord Pass, a multi-day ticket that works at both Ordino Arcalís and Pal-Arinsal for less than $40 per day. So, while these affordable mountains remain a bit of a challenge to reach — Grandvalira can be a four-hour drive from Barcelona — the days of smaller crowds may soon be a thing of the past. — Jamie Aranoff

Asheville, North Carolina

Tim Robison

This flannel-clad city in the Blue Ridge Mountains checks all the boxes, with year-round outdoor activities, sophisticated dining, and easy access, whether you’re driving or flying. (Asheville Regional Airport is on pace for a record-breaking 2022 , with service from 25 destinations.) But the year ahead offers more reasons to visit, starting with some cool new places to stay: Wrong Way River Lodge has a collection of A-frame cabins along the French Broad River that are perfect for white-water rafters. AutoCamp Asheville , another glamping-esque abode with Airstream campers, is slated to open by mid-2023. Downtown, the new Restoration Hotel promises a properly plush stay; its sister property in Charleston consistently ranks in T+L's World's Best Awards . (For those who’d rather be even closer to nature, The Glamping Collective is a newly opened, 160-acre site with domed pods and glass cabins situated a short drive from the city.) Asheville’s food scene has fresh energy from S&W Market , Asheville’s first food hall and the brainchild of award-winning chef Meherwan Irani. For all that’s new, visitors shouldn’t skip the old standbys: French Broad Chocolates is a local fave that’s since gone national, and Battery Park Book Exchange is the prime spot for a late-night glass of Champagne amid dusty bookshelves. — Samantha Falewée

Aysén, Chile

Stefan Ruiz

Chile’s Aysén region lies between two popular destinations — Torres del Paine National Park and the Lake District — with a captivating landscape of hanging glaciers, magnificent fjords, pristine lakes, and jagged peaks. Yet this 41,000-square-mile swath in northern Patagonia — the least populated in Chile — remains largely unexplored by visitors, in part because of its topography. But now, several outfitters and organizations, including Chile’s Route of Parks , are developing more itineraries and ecotourism routes for the non-mountain-scaling adventure traveler, with less-daunting activities like kayaking, hiking, and biking. Not long ago, travel company Explora opened a lodge in Aysén’s Patagonia National Park (working with nonprofit Rewilding Chile to support conservation and educational efforts) and launched eight- to 12-day trips that make travel across the region convenient, with flights, accommodations, and activities included. Factor in loosened COVID-19 restrictions and a newly elected president (the country’s youngest in history) as additional reasons to go now. Then there’s the continually growing partnership between Delta Air Lines and Latam, which allows for mutual lounge access and easy nonstop flights from Atlanta, Los Angeles, Miami, and New York City to Santiago, which is just a short connecting hop from Coyhaique, the gateway to Aysén. — Alisha Prakash

The Hudson Valley, New York

Andre Maier

Yes, the stretch north of New York City and south of Albany, along the banks of the lordly Hudson River, has been attracting enterprising former urbanites — as well as savvy travelers in search of charming towns and idyllic countryside — for the past century or so. But its transition from quasi-rustic to quietly glam marks a new and intriguing chapter. Next summer, The Ranch Hudson Valley , an offshoot of the West Coast’s rigorous retreat The Ranch Malibu, will open on a grand estate built by financier J.P. Morgan (as a gift for his daughter’s marriage to Alexander Hamilton’s great-grandson) and will offer multi-day programs to revive weary New Yorkers. Meanwhile, Wildflower Farms, Auberge Resorts Collection , a property with 60 freestanding cabins and cottages, will highlight the pastoral side of the region, with a farm-to-table restaurant and 140 acres of orchards and wildflower gardens. The region’s reputation for top-notch cuisine continues with the upscale tavern fare at Merchants Social in Hudson and Stissing House in Pine Plains, the Southern-inflected Darlings in Tilson, and the sweet fantasia of the Catskills Chocolate Co. in Catskill. (Longtime cheesemongers Talbott and Arding have recently moved to a beautiful new space in Hudson, too.) But don’t forget to leave room for culture. In Catskill, Foreland is a self-billed kunsthalle that extends across three 19th-century mills with exhibition spaces and artist studios. And the beloved sculpture park Storm King Art Center is getting a $45-million overhaul that includes an extensive new visitors center. — Peter Terzian

Lower Zambezi National Park, Zambia

Thomas Retterath/Getty Images

“Zambia is a destination so many people miss,” said travel advisor Leora Rothschild . “The country’s Lower Zambezi National Park is one of my favorite destinations anywhere. Having a safari on a river adds a dynamic element,” she notes, since being on the water offers a different perspective than travelers get while on a game drive or in camp. Among the best places to take in this wildlife-rich destination is at one of its newest lodges , the luxurious eight-suite Lolebezi , which African Bush Camps opened inside the park and on the banks of the river this past June. It’s an ideal base from which to explore Lower Zambezi, which sits opposite Zimbabwe’s Mana Pools National Park, a UNESCO World Heritage Site thanks to what the agency calls its “ dramatic landscape ” and “huge herds of elephant and buffalo.” Though remote, this corner of Zambia has recently gotten a bit easier to access, as pandemic-era travel regulations have loosened. Air Botswana announced in May 2022 that, following a two-year hiatus, it would relaunch flights from Gaborone, Botswana to Lusaka, Zambia. — Samantha Falewée

Prince Edward Island, Canada

Tourism PEI/Sander Meurs

As Canada’s smallest province, Prince Edward Island might get overlooked in favor of the country’s bigger, badder destinations for outdoor thrills. But this tiny island — known to many as the setting of L.M. Montgomery’s beloved “Anne of Green Gables” series — packs a punch. Here, you’ll find rugged cliffs, red-sand beaches , and a surprisingly robust golf scene, with 27 courses. Perhaps the biggest draw for adventurous travelers right now is the Island Walk , a 435-mile trail that opened in 2021 . Tracing the entire coastline, it passes through dozens of small towns and fishing villages. Walkers can start and end at any point, but the entire loop would take about 32 days, assuming a pace of 12-15 miles a day. Not that you’ve got to be hardcore to enjoy the trail: Towns and villages along the route have plenty to offer even non-hikers, such as the relatively new Slaymaker & Nichols , a cozy inn and gastropub in Charlottetown, the provincial capital. Classic PEI experiences endure, such as the seafood-focused, multi-course “ culinary experience ” from celebrity chef Michael Smith at the Inn at Bay Fortune . — Liz Cantrell

Stephanie Vermillion

When high-speed internet was installed at the top of Mount Kilimanjaro, Africa’s tallest peak, this past August, it was just the latest example of the new era dawning in Tanzania. The leader of the country’s changing face is President Samia Suluhu Hassan, the first woman of color and the first Muslim to lead this country, who took office in 2021. “I never expected that one day I would be president,” President Hassan told PBS . Not that she’s wasting any time. Since taking power, she’s devoted herself to strengthening infrastructure, women’s businesses, education, health care — she received her COVID-19 vaccine on live television to encourage others to get immunized — and sustainable travel. This summer, the Usangu Expedition Camp in Ruaha National Park opened in partnership with the Tanzania National Parks Authority , and the Tanzania Wildlife Research Institute ; Selous Safari Company recently refreshed its six-suite private reserve on Fanjove Island, a jumping off point for “marine safaris” by dive boat or kayak. — Samantha Falewée

Uttar Pradesh, India

Luis Dafos/Getty Images

Pummeled by the pandemic, India suffered through a grim 20-month closure, only reopening to travelers at the end of 2021. However, at long last — and with COVID-19 cases now under control thanks to large-scale vaccination programs that have delivered more than 2 billion doses — 2023 is primed to be the year visitors return to this soul-stirring country in full force. While many travelers will opt for Rajasthan’s royal palaces and desert jewels, there’s good reason to discover Uttar Pradesh on your next trip. India’s fourth-largest state is home to classic attractions including the Taj Mahal, in Agra, and the Ganges River ghats of Varanasi, the nation’s holiest city. But the new draws here include Vana, a wellness retreat in the Himalayan foothills of Dehradun. The resort, which is now managed by the World’s Best Award–winning hospitality company Six Senses, has rooms and suites that prioritize the lush landscape with balconies and terraces overlooking the surrounding forest and gardens, offering a true breath of fresh air. — Alisha Prakash

For Beach Vibes

Patrick Michael Chin

Already a favorite weekend getaway for East Coasters, Bermuda will become even easier to get to in 2023. American Airlines resumed flights to the island from New York City's John F. Kennedy International in November, which the carrier had paused in the early days of the pandemic. Upon arrival at L.F. Wade International, travelers are now greeted in a new $400-million terminal with automated immigration gates and preclearance for U.S.-bound passengers — plus unexpected extras like a putting green and an outdoor nature trail. Bermuda’s resort stock is on the rise, too: Cambridge Beaches Resort & Spa recently debuted a top-to-bottom renovation, adding villas and a Bermudian outpost of Sunken Harbor Club, the tropical cocktail bar above Brooklyn, New York’s wildly popular steakhouse Gage & Tollner. The St. Regis Bermuda is another high-end hotel option, which opened in 2021 with the nation’s first casino and incredible views of Fort St. Catherine. The island recently rolled back all COVID-19 entry requirements, but the Atlantic country’s  remote work program  — which launched in July 2020 and allows for stays up to one year — is still running for anyone looking to make its pink-sand beaches a new home base. — Liz Cantrell

Cayman Islands

Warren Fleming-Hollinger/Getty Images

It just keeps getting easier to visit the Caymans. As of fall 2022, Cayman Airways flies nonstop from Los Angeles International to Grand Cayman, the first direct route from the West Coast to the British territory. “Getting to Hawaii takes longer,” said Kenneth Bryan, Cayman Islands honorable minister for tourism and transport, in an interview with T+L. Wherever they’re flying in from, visitors will find plenty of new offerings along Seven Mile Beach, on Grand Cayman’s west shore. Chief among them is the freshly renovated Ritz-Carlton, Grand Cayman , which is now outfitted with a La Prairie Spa and Saint June restaurant, complete with a beachfront bar. (The property is thankfully still home to the long-running, annual Cayman Cookout .) For travelers who prefer heart-pumping adventure to pool- or beachside relaxation, the Caymans can deliver: Hiking reserves like the 100-year-old Mastic Trail on Grand Cayman or the Bluff on Cayman Brac may not be as well known as the islands’ beaches — but they should be. Meanwhile a growing art scene is beginning to draw international attention, thanks to shows at the well-established National Gallery of the Cayman Islands as well as the vibey, creative atmosphere at new hotels such as Palm Heights , as T+L recently reported . — Christine Burroni

Coastal Uruguay

© Tali Kimelman/Posada Ayana

The vast skies, empty beaches, and delicious food of Uruguay remain as alluring as they’ve ever been. Still, 2023 promises to be a breakout year for the country’s lowkey coastal destinations, thanks to an ever-growing art scene that adds a layer of culture to this already inviting stretch along the Southern Atlantic. Among the newest must-sees is the Atchugarry Museum of Contemporary Art in Punta del Este, a 90-acre campus which opened in early 2022. Also nearby is artist James Turrell’s “Ta Khut,” an experiential Skyspace that opened in late 2021 at Posada Ayana, a small hotel in José Ignacio. (The seaside village is also home to intriguing contemporary collections at three Vik Retreats properties, including Bahia Vik , with its oceanfront bungalows.) A short drive from José Ignacio, the village of Garzón has lately become a hub for multidisciplinary artists thanks to Campo , an incubator and non-profit that brings creatives to this still-rural corner of Uruguay. — Paul Brady

Lush mountains, bustling beach towns , and idyllic resorts make Guadeloupe the perfect place for adventurous travelers looking for something Caribbean but different. In recent years, though, it’s been difficult for U.S. travelers to reach this French overseas department — particularly after Norwegian ceased its nonstop flights to the destination in 2019. Now, things are looking up again, as JetBlue has relaunched its nonstop service from New York City to the gateway city of Pointe-à-Pitre in November 2022. SkyTeam faithfuls can also now get there on Air France, on nonstops from either Miami or New York; American Airlines also serves the archipelago from Miami. First-timers tend to focus on two of the islands, Grande-Terre and Basse-Terre, the latter of which is home to Guadeloupe National Park. (A local tour company such as Vert Intense can help with the logistics of seeing Carbet Falls and La Grande Soufrière volcano.) Accommodations tend away from big brand names, though — this being France — there is an all-inclusive, beachfront Club Med La Caravelle . Other well-regarded options include the remote, hillside Le Jardin Malanga Hotel , with its dramatic ocean views, or the cliffside villas of the boutique-y La Toubana Hotel & Spa , along the southern shore of Grande-Terre. — Christine Burroni

The Jersey Shore, New Jersey

William Laird

“The real thing is quite different from TV,” George Distefano told T+L. Now a hotelier, Distefano grew up on the Jersey Shore — and today is doing his part to change the narrative around the beloved summer destination. His latest project, The James Bradley , is a 17-room inn that opened in Bradley Beach in August 2022 and is aimed at a crowd that’s perhaps quieter, chicer, and altogether less interesting to MTV producers. In nearby Asbury Park , which has long been a barometer of development, openings of The Asbury Hotel and the Asbury Ocean Club and Residences signal the start of a bougier era. Even Atlantic City is now substantially more chic, after many casino resorts, including Bally’s , Caesars , and Ocean , used the pandemic-induced dip in visitors to undertake hundreds of millions of dollars in renovations. “The area as a whole has had a bit of a renaissance,” Distefano said. One telling indicator of where the Shore is headed next? A Nobu Hotel is slated to open on the boardwalk any day now. — Hannah Walhout

Maui, Hawaii

Hawaii has been in the midst of a multi-year rethink about how tourism impacts the state . “We seek to balance the economic vitality of our industry with the health of our natural environment and the well-being of our communities,” is how Hawaii Tourism Authority President and CEO John De Fries put it this past summer . On Maui, that balance has been struck recently in efforts to renovate and reimagine some of the island’s most popular resorts. The 54-acre Ritz-Carlton Maui, Kapalua , to take one example, is finishing up a major overhaul that includes a reimagined aquatic complex (with three “zero-edge” swimming pools), an expanded Club Lounge , and programming that will include not just cocktail classes and cooking demonstrations but also lei making and musical performances by Hawaiian artists. On the southwest coast of the island, The Grand Wailea, a Waldorf Astoria Resort is in the midst of its own refresh of all 776 guest rooms and suites; some are, happily, already good to go. There’s other progress beyond hotels: e-bikes are now plentiful on Maui, thanks to a recent rule change that allows them on island roads. Companies like RideSmart Maui lend out wheels that make exploring a breeze, whether your interest lies in the historic sites of Lahaina or the beautiful beaches around Wailea. — John Wogan

Riviera Maya, Mexico

Courtesy of Chablé Hotels

This picturesque stretch of the Yucatán peninsula is in the midst of welcoming four marquee hotels. The Waldorf Astoria Cancun just opened, a brand-new build with 173 rooms and five dining venues all overlooking the Gulf of Mexico. Casa Chablé and The St. Regis Kanai Resort are slated to open in early 2023, followed by the Riviera Maya Edition at Kanai in spring 2023. Not new but refreshed is Maroma, a Belmond Hotel , which will reopen in May 2023 after a year-long closure with 10 new oceanfront suites and Latin America's first Guerlain spa. Farther south, closer to Tulum, the ultra-luxurious Hotel Esencia has added a posh new 10,000-square-foot, four-bedroom mansion tricked out with fitness and screening rooms, an underground speakeasy, and three pools — the perfect thing for a friends’ getaway. Not that hotels are the only draw: The last section of the new Maya Train project, which connects Cancun and Tulum, is expected to open by the end of 2023 after delays to address environmental and archeological concerns . The route will make several cultural and historic sites , including Chichén Itzá, more accessible and connect travelers to other destinations in the state of Quintana Roo, including Bacalar, Playa del Carmen, and Puerto Morelos. Also on the horizon is the opening of the long-awaited Tulum airport, which Mexico’s President Andrés Manuel López Obrador said will be completed by the end of 2023. — Sarah Bruning

Riviera Nayarit, Mexico

Courtesy of Auberge Resorts Collection

Long a vacationer’s paradise, this section of Mexico’s Pacific coast between Puerto Vallarta and the beach town of San Blas is only getting better in the year ahead. The 59-room Susurros del Corazón , Auberge Resorts Collection, began welcoming guests in November 2022 with experiences that include an introduction to raicilla , a lesser-known agave spirit, and boating excursions in Islas Marietas, a national park known for its biodiversity. On its heels, Naviva, A Four Seasons Resort , which is the second tented camp property from the brand , will open in December 2022. Accommodating just 30 people at a time, the lush 48-acre property is making wellness a key focus, so guests can expect to unwind with options like a temascal ceremony and nocturnal forest bathing sessions. An extra incentive to go? JetBlue launched new nonstop flights from JFK to Puerto Vallarta International, which serves as the gateway to the region. — Sarah Bruning

U.S. Virgin Islands

Courtesy of USVI Department of Tourism; Jamie Aranoff

With no pandemic restrictions, no passport needed, and plenty of inbound flights, the U.S. Virgin Islands are challenging Bermuda for the title of easiest warm-weather getaway for East Coasters. What’s more, the islands just established a Territorial Park System Trust Fund Board which will protect and preserve attractions like St. Croix’s Great Salt Pond and St. John’s Oppenheimer Beach. Caribbean flavors are, once again, another reason to go: The King of the Wing competition on St. Thomas, which celebrates creative chicken cookery, is back after a two-year hiatus; the 23rd annual Taste of St. Croix festival, one of the largest culinary events in the region, happens in April. Carnival , which returned in 2022, will be another event to watch in the year ahead. St. Thomas celebrates from late April through early May with food fairs, pageants, and parades; St. John fetes from late June through July 4, concluding with an Independence Day bash; and St. Croix sparkles from mid-December through Three Kings Day with more traditional, Christmas-centric fanfare. — Jamie Aranoff

For a Look at the Future

This past September, Bhutan, the impossibly scenic country between India and China, reopened to tourists after 30 months. But that’s nothing compared to the 60 years it’s taken to redevelop the 250-mile Trans-Bhutan Trail , which also reopened that month. Once the only way to travel across the Himalayan kingdom, the ancient pilgrimage route is now one of Bhutan’s biggest draws, a must-see for hikers, bikers, and other outdoorsy types. The trail connects 400 historic sites, with museums, fortresses, and temples along the way — plus stunning natural scenery and seemingly endless views. As part of its reopening, Bhutan has ended its policy requiring visitors to be accompanied 24/7 by a guide; instead, the nation has implemented an increased tourism tax, or Sustainable Development Fee, which is intended to fund social and cultural programs, infrastructure improvements, and environmental conservation. (The $200-a-day charge, up from $65, is also deliberately expensive, in an effort to keep visitor numbers low.) On the hotel front, Six Senses opened its fifth and final Bhutan lodge, Six Senses Bumthang , in March 2020, but the eco hideaway tucked in a pine forest in the town of Jakar, of course, has only just become accessible to foreigners. — Alisha Prakash

Boten–Vientiane Railway, Laos

Kaikeo Saiyasane/Xinhua via Getty Images

It’s not every day the world gets a new cross-country railroad. The ambitious Boten–Vientiane railway that stretches across Laos may have opened for business in late 2021, but now’s the time to jump aboard, as travel to Asia reopens to American visitors. The remarkable engineering project is one of many financed by China as part of the country’s Belt and Road Initiative that builds heavy infrastructure across Africa and Asia. In this case, the train has dramatically slashed travel times across the difficult-to-drive if strikingly beautiful landscapes of Laos: Trips that would’ve taken a full day by road can now be done in just a couple hours of train-carriage comfort, as T+L recently reported . The route runs from the northern border town of Boten to Luang Prabang, which is known for its many temples. It then continues on to Vang Vieng, a gateway to some of the country’s most dramatic landscapes, before arriving in the capital, Vientiane, on the border with Thailand. Intermediate stations will help open up to visitors parts of the country that haven’t historically benefited from tourism, as Ruben Derksen, director of product and digital at Bangkok-based tour operator Exo Travel , told T+L. In the years ahead, the 257-mile railway may become even more critical, as just one segment of a Singapore to Shanghai route that will make continent-spanning journeys not just possible, but pleasant. — Paul Brady

Kyoto, Japan

Rudy Sulgan/Getty Images

Kyoto is often thought of as the serene, slowed-down complement to go-go Tokyo. And, certainly, the former Japanese capital has its historic temples, gardens, and teahouses. But since Japan’s October 2022 reopening to independent travelers , this destination and its new draws demand fresh eyes. The city’s famous Gion Matsuri , or festival, is set to return in full force in July 2023 following a pandemic pause, with enormous floats and a wealth of food and drink offerings; the event, which was first held in 869, is said to be Japan’s biggest festival. In August, Kyoto celebrates Gozan Okuribi , a bonfire celebration visible across the city that marks the close of Obon, a festival honoring ancestors. New hotels abound, including hospitality group Banyan Tree’s 138-room Dhawa Yura Kyoto , located in the heart of the city. Another new option is Garrya Nijo Castle Kyoto , with 25 rooms set amid lush greenery in front of Nijo Castle, a UNESCO World Heritage Site. Also new — yet firmly rooted in the city’s history — is the recently opened Maana Kiyomizu , where visitors can spend the night in restored machiya , traditional wooden townhouses. Though Japan has only just reopened, it’s already getting even easier to get there, thanks to Delta Air Lines’ brand-new routes from Hawaii to Tokyo plus flights that resumed this fall from Los Angeles. — Alisha Prakash

New Zealand

Barry Tobin; Courtesy of Tourism New Zealand

After a stringent lockdown, New Zealand has at last dropped all travel restrictions. Happily, the country is becoming more accessible than ever, thanks to the nonstop flights between New York and Auckland that Air New Zealand launched in September. (That long haul has also gotten comfier, thanks to the airline’s Economy Skycouch seats.) Wondering if those 17 hours in the air will be worth it? Auckland continues to evolve with no shortage of dazzling new places to stay. The 99-room Hotel Britomart , lined in timber and exuding Zen calm, is at the heart of Auckland’s Britomart District, nine blocks of historic warehouses converted into shops and restaurants. Mawhiti Walheke is a luxurious modern guest pavilion on a vineyard-covered island a short ferry ride from the city. And New Zealand’s spectacular landscape finally has a showstopper of a property to match it: Flock Hill , a fully serviced four-bedroom villa on a sheep ranching station in the Southern Alps region of South Island. — Peter Terzian

Teahupo’o,Tahiti

© Gre goire Le Bacon

The village of Teahupo’o, on the southwestern coast of Tahiti, will take center stage during the 2024 Paris Olympics, despite being 9,800 miles from the French capital. But unless you’re planning to compete, the year ahead is the ideal time for a closer look at this part of French Polynesia, before the world’s attention turns to the South Pacific. Some of the incredible waves here rate among the most fearsome on the planet — hence the name Teahupo’o, which essentially means “wall of skulls” — while others are more rideable for those with some surfing experience. Accommodations such as Tahurai can organize coaching sessions, including some hosted by local surf icon Tereva David. Those more comfortable watching the waves than riding them can get on the water with tour companies such as Teahupo’o Tahiti Surfari , which takes visitors by boat to see the famous Teahupo’o swell, one of the highest and heaviest waves in the world, as well as waterfalls, lagoons, lava tubes, and cliff-diving spots around the island. Meanwhile, it’s gotten easier than ever to reach Tahiti, thanks to Delta Air Lines’ new nonstop flights from Los Angeles to Fa'a'ā International Airport. Air Tahiti Nui has also added connectivity, with the only nonstop flights between Seattle and Tahiti, which took off in October. — Jamie Aranoff

Victoria, British Columbia

Carlina Teteris/Getty Images

What does it look like for a city to meaningfully prioritize “sustainability,” a word that often ends up more “feel-good” than actually “do-good?” Victoria is maximizing its green impact, aiming to make all new buildings carbon neutral by 2025 and halve landfill waste by 2040. Admittedly, few travelers pick destinations based on zero-waste initiatives, but it’s easy to take an environmentally minded trip to Victoria — the city even has suggested “green travel” itineraries , capitalizing on the outdoor beauty of places like Goldstream Provincial Park, one of many green spaces on Vancouver Island. Visitors have their choice of carbon-neutral hotels, such as Inn at Laurel Point and Parkside Hotel & Spa , and can even do carbon-neutral fast food at Big Wheel Burger , Canada’s first such restaurant. Other eco-minded activities include e-biking along the Saanich Peninsula to seaside towns like Sidney — with stops at picturesque wineries or the Butchart Gardens along the way — or hopping aboard an orca-watching cruise with Eagle Wing Tours , which is, of course, part of 1% for the Planet . — Liz Cantrell

JJ Farquitectos/Getty Images

Austria’s capital city may be old — like, Holy Roman Empire old — but 2023 will see neue life in this historic destination. The year ahead is the 150th anniversary of Vienna’s World’s Fair, and the celebrations include 12 months of cultural events. It’s also the 300th anniversary of the opening of the Belvedere , the palatial museum that’s mounting an art nouveau exhibit featuring 90 Gustav Klimt works in February. Adaptive reuse is also on trend here, and the recently opened Rosewood Vienna is but one example, set in a neoclassical building that was once a bank headquarters and, before that, an apartment building where Mozart lived. The now-reopened Reznicek is a contemporary gasthaus inside a 100-year-old inn; Grace ’s Michelin-starred fare is served in a refurbished wood-paneled café reminiscent of the ‘70s. Not that Vienna is only looking to the past: New initiatives have added 1,000 miles of bike paths, carsharing via WienMobil , a robust network of electric buses, and new development in the fast-growing Aspern neighborhood where every public space and street is named after a woman . Other new additions include Hotel Josefine , with its sultry Roaring ‘20s energy and Hotel Gilbert , with a greenery-cloaked façade and Scandi-inspired design. Nonstop flights from Boston, Chicago, Los Angeles, Newark, New York City, and Washington, D.C. are always an option but the most au courant way in may be the new Paris to Vienna Nightjet train , which runs three days a week, with private cabins with lie-flat beds and breakfast in the morning. — Maya Kachroo-Levine

2023 bucket-list trips you should start planning now

Maya Stanton

Jan 2, 2023 • 12 min read

September 2, 2016: Flames shooting from a mutant vehicle at Burning Man in the evening.

Make 2023 the year you finally make it to Burning Man © lukas bischoff / Alamy Stock Photo

Want to start planning for the year ahead? Here are more than 20 reasons to consider a once-in-a-lifetime trip in 2023. 

WorldPride crosses the equator

Since its inaugural event in Rome more than two decades ago, this semiannual global celebration of LGBTIQ+ pride has never been held in the Southern Hemisphere – until  2023 , when it will touch down in Sydney for 17 days of parades, parties, exhibits, immersive art installations, sporting events and more. 

Key dates: Though the extravaganza runs from February 17 to March 5, things really kick off with an opening concert on February 24 starring Kylie Minogue – “not only a beloved musician and rainbow icon, but the highest selling Australian-born solo artist of all time,” per Sydney WorldPride CEO Kate Wickett. The Bondi Beach Party on March 4 is another hot ticket, with Nicole Scherzinger set to headline.

The 12 most LGBTIQ+ friendly places on Earth

A woman in a yellow bathing suit walks along a beach in Dominica.

Dominica parties hard

One of Lonely Planet’s Best in Travel picks for 2023 , the Caribbean island of Dominica has a big year ahead. Its three main festivals are back in business: following successful runs in 2022, Jazz N’ Creole and Dominica’s World Creole Music Festival are returning, and Mas Domnik, aka “The Real Mas,” is back for Carnival for the first time since the pandemic.

Key dates: Mas Domnik , February 20 to 21; Jazz ‘N Creole , April 30; World Creole Music Festival , October 27 to 29.  

Latin American and Caribbean Carnivals for every traveler

Burning Man explores its animal instincts 

Welcoming 75,069 participants at its peak in 2022, Nevada’s artsy, week-long Black Rock Desert gathering returns in 2023 with the theme Animalia . 

“This year’s Burning Man theme will celebrate the animal world and our place in it – animals real and imagined, mythic and remembered – and explore the curious mental constructs that allow us to believe that imagined animals are real, real animals are imagined, and that somehow, despite all evidence to the contrary, mankind is somehow not part of the animal kingdom,” writes Stuart Mangrum for the blog Burning Man Journal.

Key dates: The event is scheduled for August 27 to September 4. Ticket on-sale  dates have yet to be announced for 2023, but early passes have previously gone on sale in February, the main sale in late March and last-minute tickets at the beginning of August. Prior registration is required for all options. 

Sporting and cultural events 

Super bowl lvii.

At this point in the NFL season, the teams battling it out for Super Bowl supremacy are still to be determined – but we do know Rihanna is providing the halftime entertainment. If that’s enough to pique your interest (and how could it not be?>), tickets are still available (on the resale market, for big spenders only). And there’s plenty to do in the Phoenix metro area before and after the big game, which is taking place at State Farm Stadium Glendale, home to the Arizona Cardinals .

Key date:  Super Bowl LVII will take place on Sunday, February 12. 

2023 FIA Formula One World Championship

Engines will be revving in Bahrain  come early March, with three days of testing leading up to the first race of the F1 season at the track in Sakhir . 

Key dates: Testing begins March 3, then the 2023 season kicks off with the Bahrain Grand Prix on March 5. 

Where and how to watch sport like a local

Four people sit on a bench by a lake in a park with cherry trees in blossom, Tokyo, Japan

Sakura season 

Japan has finally reopened to individual travelers, so if catching the cherry blossoms at their peak has long been on your list, now’s a great time to go. While you should check the forecast before committing to a particular region (the trees are in full bloom at staggered times across the country),  Fukuoka is a safe bet for hanami (cherry-blossom viewing) in March. The biggest city on the southern island of Kyūshū , this  Best in Travel pick offers fantastic food and a beautiful bounty of flowering trees. 

Key dates: Because it’s a natural phenomenon, there’s no set schedule here. In 2022, the bloom began in mid-March and peaked a couple weeks later, per Kyuhoshi.com  – but you’ll want to keep an eye on the forecast as the season draws closer before making any nonrefundable plans. 

Eurovision Song Contest

Typically the winning country hosts the Eurovision finals the following year, but when Ukraine’s Kalush Orchestra took home the coveted glass microphone in 2022, plans had to change. A twin city of Odesa , Liverpool was chosen from a shortlist of seven cities to host on behalf of the besieged Eastern European nation in 2023.

Key dates: The Eurovision semifinals are slated for May 9 and 11; the final showdown follows on May 13. 

10 things Liverpool locals want you to know before you visit

An aerial view of Westminster Abbey, London.

Coronation of Charles and Camilla

This spring, King Charles III and the Queen Consort Camilla will be crowned at Westminster Abbey , continuing 900 years of tradition. Unless you’re an A-lister, the ceremony isn’t open to the public, though traditionally there’s been a procession through the streets of London afterward. Reports indicate that given the current economic climate this will likely be a more modest affair than Elizabeth II’s back in ’53. Still, expect rates on accommodations to soar and availability to be minimal around coronation weekend.

Key dates: The coronation is scheduled for May 6.  

Where to explore royal history in London

FIFA Women’s World Cup 2023

If it felt weird to watch the World Cup ahead of the winter holidays rather than over the summer, not to worry – the international soccer competition returns to its usual season in 2023, when women’s teams from 32 countries take the pitch in Australia and New Zealand . 

Key dates: The group stage begins July 20, and the round of 16 starts August 5. The quarterfinals take place on August 11 and 12 and the semis on August 15 and 16. The third-place game will be held on August 19 and the final on August 20. 

Rugby World Cup 2023

South Africa will defend its title, Portugal will play its first match on this stage in 16 years and Chile will join the fray for the first time ever when the Rugby World Cup comes to France . The pool matches will be played at stadiums across the country, from Paris to Marseille  and  Lyon to Lille  – on the off chance you need an excuse for a road trip . 

Key dates: The opening match kicks off September 8, the quarterfinals are October 14 and 15 and the semis are October 20 and 21. The bronze final is October 27, and the final is October 28. 

Museum openings

Exterior, International African American Museum, Charleston, SC

International African American Museum

More than 20 years in the making, the International African American Museum opens in 2023 in Charleston , South Carolina . 

Covering almost 150,000 sq ft of exhibition, learning and interpretive space on the site of a notorious former slave-trading port, the Henry Cobb–designed IAAM has nine galleries with exhibitions delving into the horrors of slavery and the African diaspora’s contributions to US history, among other themes. There’s also a memorial garden, an infinity reflection pool and a Center for Family History​ that will serve as a much-needed resource for African American genealogy.

"The International African American Museum’s work meets at the intersection of local, national and international stories that comprise a holistic view of the African American journey," chief learning and engagement officer Malika Pryor-Martin tells Lonely Planet. "[It's] not a monument to the carnage and injustice that was the slave trade. It is a testament to the fundamentally human experience of African American people who navigated great pain and joy: a people who survived and triumphed and are here now, telling their own story." 

Key dates: The IAAM was scheduled to open in late January, but it's since been delayed due to unforeseen circumstances. It's still slated for 2023, though, so keep an eye on the official site and socials for updates.

Grand Egyptian Museum

After years of delays (both COVID-related and not) Giza’s long-awaited Grand Egyptian Museum finally looks set to open. The showstopping US$1.1 billion, 484,000-sq-ft facility has “jutting, prowlike lines [that] resemble an enormous ship run aground in the desert,” National Geographic reported in October, housing 12 exhibition halls and 100,000 artifacts, including more than 5000 burial treasures from the tomb of Tutankhamun – on display together here for the first time ever. 

Key dates: Doors should be opening any day now. As of mid-December, the GEM had hosted a limited number of private events and group visits, with a trial phase for public visits due to be announced “soon,” per the museum’s Instagram . 

Experience Egypt’s epic history by getting up close with these latest discoveries

Robot Science Museum 

Back in 2019, Istanbul- and Seoul-based Melike Altınışık Architects won a design competition for a new Seoul museum dedicated to robotics – to be built by them, too. The RSM was slated to open in late 2022 in Chang-dong’s “New Economic Center,” and while updates haven’t been forthcoming, we’re hopeful this is the year. 

Key dates:  TBA. 

Our guide to Seoul’s must-visit neighborhoods

The facade of Renzo Piano's new Istanbul Modern, shot from a side angle and lit up at dusk

Istanbul Modern 

After four years at its temporary home in Beyoğlu , Turkey’s first museum of contemporary art is set to reopen at its original location in Karaköy , in stunning new digs designed by architectural maestro Renzo Piano. The five-floor, 15,000-sq-m (161,459-sq-ft) space will include an outdoor cafe and sculpture garden, a below-ground cinema and a rooftop deck – not to mention permanent and temporary galleries boasting 3300 sq m (35,521 sq ft) of exhibition space. 

Key dates:  Piano's first project in Turkey will be unveiled for visitors on May 4.

14 must-do things on your trip to Istanbul

A view of El Capitan mountain in Yosemite shows the "firefall" - a natural phenomenon when a waterfall appears as though it's glowing.

Catch the Yosemite firefall

Between mid- and late February, when the conditions are just right, Yosemite National Park ’s Horsetail Fall glows electric-orange at sunset, giving the illusion of a plummeting flume of fire. In recent years, it’s become a can’t-miss event . (Blame social media.)

Key dates: Though it’s impossible to predict the exact dates the phenomenon will occur, it almost always happens in February. If your schedule’s flexible, check it out during the week; you’ll need a reservation on the weekends of February 10 to 12, February 17 to 19 and February 24 to 26. 

Aurora borealis and silhouette of standing man and woman who pointing finger on northern lights. Lofoten islands,Norway. Aurora. Sky with stars and polar lights.

See the northern lights

Though the next solar maximum isn’t expected until 2025, the sun’s activity ramps up as the maximum grows closer, making 2023 as good a time as any to go looking for the aurora borealis. Head north : you’ll have the best odds in Iceland , Norway and Greenland , as well as towns like Fairbanks , Alaska , and Churchill , Canada . 

Key dates: The best time to see the northern lights varies by location, however the northern hemisphere's winter is the ideal time for a visit. Here's what you need to know about planning a trip to see the northern lights in Europe . 

Make a reservation at a US national park 

Many of the USA ’s national parks had timed-entry requirements during and in the aftermath of the pandemic, the majority of which have begun to ease. Yosemite announced in September that it was rolling back the reservation system for guests in summer 2023, while other parks still require permits year-round for certain activities, including viewing the sunrise at  Haleakalā National Park and climbing Angels Landing at Zion National Park . 

Key dates:  Currently, most national parks have yet to announce whether or not reservations will be required during peak season (usually mid-May to mid-September) – so one park in particular is on your bucket list, keep checking for news. Of course, permits are still required to camp in the national parks, with most reservations opening up a few months in advance; specifics vary from park to park . 

Woman walking along the edge of a cliff on the Inca Trail.

Hike the Inca Trail to Machu Picchu

One of Peru’s most iconic treks, the 24-mile (39km) Inca Trail reopened to hikers in 2022. At first it wasn’t as busy as it had been before the pandemic , but things have since picked up.

Only 500 people are allowed on the Inca Trail per day, and only 4000 or so can enter Machu Picchu , so get your trip on the books as soon as possible to get your first choice of dates (and to have time to train for the challenging climb). 

Key dates: High season is between June and September , so book well in advance if you’re considering a trip then. Be sure to pick a reputable operator, as there were reports of overbooking last summer. 

How hiking the Inca Trail with my mom revamped our entire relationship

Schedule a safari 

Whether your dream trip has you following the Great Migration in Kenya or Botswana , Zambia or Namibia , there’s a safari experience that’s right for you. Deciding on a destination is half the battle; once you’ve worked that out, it’ll be much easier to determine the best time to go. 

Key dates: In general, aim to book your safari between June and September, but look into the specifics before booking any nonrefundable fares. Remember that some countries have stellar wildlife watching year-round (or at least as late as October and November).

Cars driving the crowded Going-to-the-Sun road on the 4th of July national holiday

Take the wheel on Going-to-the-Sun Road 

You’ll be limited to 40mph at lower elevations and 25mph at alpine heights, but no matter – the thrill of driving Glacier National Park ’s Going-to-the-Sun Rd doesn’t involve high speeds. It’s all about the scenery: winding through 50 miles of natural splendor, this is one of the most spectacular stretches of pavement in the country .

Vehicle reservations were required between late May and mid-September in 2022, but the situation is still TBD for 2023, so keep an eye on the park's official site for news and updates. 

Key dates: While the low-elevation sections of the road remain open year-round, the more treacherous parts remain closed until the weather cooperates. Usually it’s fully open by early July, though in 2022 late winter weather pushed things back to July 13. 

Two incredible itineraries to explore Montana's Glacier National Park

Watch the solar eclipse 

Don’t look directly into the sun if you’re out and about in the Western Hemisphere this fall, when an annular solar eclipse is set to leave parts of North, Central and South America in shadow. 

These are 5 of the world's best places for stargazing

According to NASA, the eclipse “will begin in the United States, traveling from the coast of Oregon to the Texas Gulf Coast. Weather permitting, the annular eclipse will be visible in Oregon, Nevada, Utah, New Mexico, and Texas, as well as some parts of California, Idaho, Colorado, and Arizona. [It] will continue on to Central America, passing over Mexico, Belize, Honduras, and Panama. In South America, the eclipse will travel through Colombia before ending off the coast of Natal, Brazil, in the Atlantic Ocean.”

Key date: October 14

Explore related stories

Multi nationality women walking through Tokyo

Mar 23, 2024 • 17 min read

From classic Japanese food and sights to local favorites and under-the-radar trends, these are 24 of the most inspiring experiences in Japan.

Night-Jet-Corridor.jpeg

Mar 22, 2024 • 4 min read

Catie visited coffee shops around the city, from Abraço (second from right, top row) to Café Leon Dore (second from left, bottom row). Photographs: Catie Kelly.

Mar 22, 2024 • 9 min read

travel plans for 2023

Mar 21, 2024 • 6 min read

1464758942

Mar 21, 2024 • 10 min read

travel plans for 2023

Mar 20, 2024 • 5 min read

Where to go in May.png

Mar 20, 2024 • 8 min read

travel plans for 2023

The 23 Best Places to Go in 2023

By CNT Editors

23 Best Places to Travel in 2023 According to Cond Nast Traveler

All products featured on Condé Nast Traveler are independently selected by our editors. However, when you buy something through our retail links, we may earn an affiliate commission.

This is part of our global guide to the Best Places to Go in 2023—find more travel inspiration here .

In any given year, the exercise of assembling a definitive list of the best places to travel is both exciting and daunting. After all, we’re never short on inspiring places and experiences we hope to cross off. And so, every fall, when we convene to start the process of creating this list, we do so with great care, enlisting our extensively traveled network of writers from around the world—and for the first time this year, editors from other  Condé Nast Traveler markets—to pitch, endorse, defend, and eventually align on the places we believe that you, as our readers, will most want to travel to over the next 12 months.

Our 23 best places to travel in 2023 is a mix of old favorites worth visiting anew, and lesser-trammeled, even once-forbidden, regions ready to welcome travelers—yet they are all unified by highly anticipated new offerings and evolutions. There’s something here for every kind of traveler, whether you seek extraordinary excursions through ancient rainforests, a blossoming terroir-driven culinary scene, or dazzling cultural calendars packed with world-class music and rare art exhibits. We also believe that there’s more that binds than separates these places: an opportunity for richer engagement with local communities, slower travel, and more meaningful—and joyful—human connection. What could better speak to what we hope for in the year ahead?

Here are the 23 destinations—vetted by  Condé Nast Traveler editors from the U.S. U.K. , Spain , and India —to plan your 2023 travels around. Let them guide your next adventure. —Arati Menon and Megan Spurrell

All listings featured in this story are independently selected by our editors. However, when you book something through our retail links, we may earn an affiliate commission.

The Best Places to Go in 2023

Auckland, new zealand.

Go for: Cultural and sporting events, new hotels, improved flight connectivity

Image may contain Building Architecture Tower Landmark Sky Tower  Auckland Construction Crane and Construction

Auckland will be one of nine cities to host the FIFA Women's World Cup in 2023. 

Image may contain Water Coast Outdoors Beach Nature Shoreline Sea Walking Person Promontory and Photography

In June 2023, Qantas will begin running non-stop flights from New York City to Auckland. 

Widely praised for its containment of COVID-19, New Zealand held out until September of this year to finally eliminate travel restrictions introduced during the pandemic. Needless to say, the island nation is mightily gearing up for the throngs of foreign visitors anticipated in the coming year, especially in the city of Auckland .

Air connectivity with the U.S. has never been stronger. Nonstop flights are currently running from six American cities; the world’s fourth-longest leg, Air New Zealand’s nearly-17-hour flagship from New York City, debuted in September. Australian carrier Qantas has also announced its own direct flight to New York City, coming in June 2023.

Meanwhile, Auckland’s jam-packed events calendar seems to be making up for lost time. After a three-year hiatus, the popular Lantern Festival will be held in February 2023 to celebrate Chinese New Year. Pasifika , the largest Pacific Island cultural festival in the world, is returning in March 2023 after a two-year pause. And, in July, the quadrennial FIFA Women’s World Cup 2023 will swing down under to nine host cities across New Zealand and Australia, with Auckland’s games held in Eden Park.

Aside from Auckland’s newest attractions that outsiders have yet to experience—like the $350M eco-sensitive Te Wānanga waterfront development on Quay Street—three years’ worth of flashy hotel openings also await. There’s the Park Hyatt , QT Auckland , the charming Hotel Fitzroy , and Hotel Britomart , New Zealand’s only 5-Green-Star certified hotel. Stays in the city pair perfectly with newcomers in Auckland’s rural periphery, like the Scandi-inspired Parohe Island Retreat and golf-centric Te Arai . Should you journey further into Aotearoa, new multi-day tours by luxury rail operator Great Journeys depart from Auckland Rail Station. From the looks of it, 2023 will—finally—give Auckland its time to shine. —Paul Jebara

British Columbia, Canada

Go for: New Indigenous-led experiences and wilderness lodges

The newly opened Klahoose Wilderness Resort invites guests to learn about Klahoose First Nation Culture—and experience...

The newly opened Klahoose Wilderness Resort invites guests to learn about Klahoose First Nation Culture—and experience fantastic wildlife viewing—in British Columbia's remote Desolation Sound. 

The province of British Columbia is renowned for its pristine natural beauty, from the Rockies to the storm-battered islands of Haida Gwaii , and new Indigenous-led experiences are connecting travelers to the cultures most closely tied to the land. At Haida-owned and -operated Haida House —which launched its new longhouse-style oceanfront cabins in May 2022—guests will explore Haida Gwaii while learning about the Haida worldview of Yah’guudang, meaning “respect for all living things and the interdependence that binds us.” Haida House guests will visit the islands’ ancestral village sites—including The Village of Queen Charlotte, which was recently restored to its Indigenous name of Daajing Giids, in an unprecedented move.

Further east, in the interior Chilcotin region of B.C., Indigenous-owned and -operated Nemiah Valley Lodge will open for its first full season next June. The lodge marks the first tourism venture on Tsilhqot’in title lands after a landmark ruling awarded the First Nation rights to their traditional territory. In 2023, they’re adding a sweat lodge experience and kayaking on Chilko Lake—Canada’s highest-elevation freshwater lake—led by Tsilhqot’in cultural ambassadors from the local Xeni Gwet’in community.

Back on the coast, Klahoose Wilderness Resort is also new on the scene, with a focus on Klahoose First Nation culture and wildlife viewing in remote Desolation Sound. There’s also Tofino Wilderness Resort  in Quait Bay on Vancouver Island , which will open under Ahousaht First Nation ownership in 2023. But Indigenous culture will also make its mark in the bustling heart of British Columbia: Salmon n’ Bannock , Vancouver’s only Indigenous restaurant, is opening Salmon n’ Bannock on the Fly at the Vancouver airport, the first Indigenous restaurant in a Canadian airport—and a welcome way to bookend a trip to the region. —Chloe Berge

Central California Coast, U.S.A.

Go for: New wine country stays, standout tasting rooms and restaurants

New accommodations like The Inn at Mattei's Tavern Auberge Resorts Collection are making the central California coast...

New accommodations like The Inn at Mattei's Tavern, Auberge Resorts Collection, are making the central California coast one of the state's hippest food-and-wine-focused getaways—and there's even more to come in 2023. 

A patchwork of laid-back beach towns , trail-laced redwood forests, and vineyards producing standout Syrah, Pinot Noir, and Chardonnay, the Central Coast has been on our radar for a while now. Yet, all at once, it seems the region’s lesser-known destinations are taking on cooler second lives. In the Santa Ynez Valley , cowboy towns like Los Alamos and Los Olivos float on the same intriguing whispers that Joshua Tree did a decade ago (known, but not too known). The valley has emerged as the hippest new getaway for Angelinos, with its mix of funky tasting rooms like disco ball-decorated Future Perfect Wines , casually chic restaurants such as seafood tavern Bar Le Côte , and new accommodations, most notably the Inn at Mattei’s Tavern . Auberge Resorts Collection recently resurrected the latter, a beloved 19 th century landmark with a cabana-lined pool, a spa curated by New York City’s cult outfit The Well , and four restaurants, including a smokehouse that juxtaposes open-fire cooking and Shanghainese flavors. One hour north, Paso Robles , has finally shed its serious oenophiles-only image. Tin City , an approachable collection of wineries and breweries set within an industrial market, feels reminiscent of Santa Barbara’s Funk Zone , and boasts San Luis Obispo County’s only Michelin-decorated restaurant, Six Test Kitchen . Next year, the revival whizzes at Nomada Group will reopen two historic hotels—Farmhouse Motel, a 1940s spot downtown, and River Lodge, set at the entrance of Route 46 minutes from top wineries. They’ve even made the unassuming frontier town of Pozo, 30 minutes from downtown, Insta-cool by recently reviving the Saloon , where Willie Nelson once played, and adding airstreams and glamping tents as crash pads. —Jen Murphy

Go for: One-of-a-kind archaeological museums, waterfront resorts, cruises

The much-delayed Grand Egyptian Museum in Giza, pegged to be the world's largest archaeological museum, is set to finally open in 2023 with all objects excavated from Tutankhamun’s tomb.

A far more hopeful period is afoot in Egypt after a decade of upheaval catalyzed by the Arab Spring. This year marked the centennial of the discovery of Tutankhamun’s tomb—and in November 2022, Egypt hosted the United Nations Climate Summit, COP 27.

Long-laid plans will finally come to fruition in the year ahead, with many high-profile projects, including the much-delayed Grand Egyptian Museum in Giza, set to open at last. Pegged to be the world’s largest archaeological museum, the space—slated for a 2023 opening—will contain priceless items, including all objects excavated from Tutankhamun’s tomb. Further touristic draws, Egyptology-wise, stem from the exciting return of certain artifacts from the Metropolitan Museum of Art , as well as the relocation of the nation’s vast collection of royal mummies to the National Museum of Egyptian Civilization in Cairo .

Grander transformations are afoot, with new infrastructure—and a new capital—rapidly taking shape. A development not without its controversies, Egypt’s New Administrative Capital, to the east of Cairo, will replace the current one as the country's governmental center, boasting Africa’s tallest tower and the 22-mile-long Green River Park, designed to look like the Nile River . On that note: Viking River Cruises have expanded their fleet yet again, with the Viking Aton due to launch in August 2023, sailing their popular  Pharaohs & Pyramids  itinerary. Meanwhile, the opening of eco-resort The Chedi El Gouna on the Red Sea is penciled in for December 2022—yet another reason for a multi-stop journey through Egypt. —Gilly Hopper

Galilee, Israel

Go for: Charming boutique hotels, vineyards, improved connectivity

Pereh Mountain Resort is one of several new boutique hotels to have recently opened in this part of Israel drawing...

Pereh Mountain Resort is one of several new boutique hotels to have recently opened in this part of Israel, drawing international tourists to the rural food and wine destination. 

Perched atop a hill and surrounded by olive groves and orchards the Pereh Mountain Resort underscores why Galilee has...

Perched atop a hill and surrounded by olive groves and orchards, the Pereh Mountain Resort underscores why Galilee has earned its nickname as the Tuscany of Israel. 

For decades, food and wine aficionados from Tel Aviv have been making the windy drive north to Israel’s Galilee region, where the landscape unfolds into lush green hills and valleys. For locals, this fertile corner filled with fruit farms, organic dairies, and family-run wineries, has long been revered as Israel’s own Tuscany.

And now, international tourists are discovering the region’s bounty as well: A flurry of new boutique hotels have opened over the past year, including the Pereh Mountain Resort , perched atop a hill and surrounded by olive groves and orchards; and the Galei Kinneret , reborn with a kitchen led by celebrity chef Assaf Granit. At The Farmhouse , which also opened in 2021, guests sleep among vineyards, and after Watsu pool therapy and jeep tours, are invited to pair local wines with artisanal cheeses and local produce. Tiberias, the Galilee’s largest city, is also set for a facelift with a new promenade along the same shores where Jesus is said to have walked on water—and new direct flights to Israel from Atlanta (Delta; starting in May) and Miami (American; beginning in October) will make access in 2023 easier than ever. —Debra Kamin

Go for: City hotspots, island getaways, and dazzling safari lodges

Take advantage of new openings in Nairobi and the Lamu archipelago, then check in to Angama Amboseli, a new lodge in Amboseli National Park opening in November 2023. 

​​ Kenya has long been a big draw for safari travelers, but there’s much more to see beyond the Masai Mara—and there are compelling new reasons to crisscross the country. While Nairobi was often relegated to one-night layovers en route to the bush, innovative new hotel concepts like The Social House Nairobi , which opened just before the pandemic, are beckoning visitors to linger awhile. The 83 sleek rooms are brimming with local products, like Kenyan coffee and toiletries, and the four restaurants and café are hot spots for Nairobi’s creative set to converge. Nairobi’s restaurant scene is also thriving, with creative kitchens like the farm-to-table Cultiva , the brainchild of Ecuadorian chef Ariel Moscardi, who fell in love with Nairobi during a short visit; he’s now at work on an experimental chef’s-table offshoot called Aya set to open next year. Plus, on the heels of opening her home to guests as the art-filled Eden Nairobi in 2021, designer Anna Trzebinski has now set her sights on the coast. She’s taken over three apartments in the beguiling island archipelago of Lamu , filled them with furniture and decor she designed, and will unveil them as Jannah Shela in 2023. With gorgeous indoor-outdoor spaces and a rooftop bar with the best views in Lamu, this is a chic hideaway for a new wave of travelers—both Kenyan and international. For those who can’t get enough of Angama Mara ’s dazzling details, the November 2023 opening of Angama Amboseli brings its contemporary African design to Amboseli National Park further south, where 10 tented suites come with sweeping views of Mount Kilimanjaro . — Sarah Khan

Loire Valley, France

Go for: New hotels and restaurants in historic châteaux, luxury train journeys

Gatronomic getaways like Fleur de Loire opened last July are proving that the Loire Valley has more to offer than...

Gatronomic getaways like Fleur de Loire, opened last July, are proving that the Loire Valley has more to offer than historical châteaux (though there are plenty of those). 

Fleur de Loire from Michelinstar chef Christophe Hay has two restaurants a pastry shop and a 2.5acre garden from which...

Fleur de Loire from Michelin-star chef Christophe Hay has two restaurants, a pastry shop, and a 2.5-acre garden from which his ingredients are sourced. 

The Loire Valley has always banked on its abundance of royal châteaux and lush landscapes to draw in travelers. But it wasn’t until very recently, thanks to the initiative of hoteliers, creatives, and chefs, that the region sought to go beyond its picturesque historical marvels to establish new reasons to visit.

That effort began in 2020, with the gastronomic and nature-inspired getaways offered at Loire Valley Lodges and Les Sources de Cheverny , and has shown no signs of stopping. Raising the bar in a big way has been Fleur de Loire , double Michelin-star chef Christophe Hay’s fine-dining-led hotel in Blois, overlooking the Loire River, which opened last July. Hay restored a former 17th-century hospice to set up two restaurants, a pastry shop, a Sisley spa, 44 elegantly appointed rooms, and a 2.5-acre garden which supplies all of the produce for his cooking.

Yet there is also novelty for those who can’t shake the urge to sleep within the majestic confines of a castle. The Château Louise de La Vallière is a new 5-star Relais & Châteaux offering in forestland tucked between Tours and Amboise, open as of October 2022. Occupying a 16th-century château set within a 47-acre park that served as the first holiday residence of Louise de la Vallière, the first official mistress of Louis XIV, the 20-room property has been restored and redesigned by Jacques Garcia to its centuries-old glory: it approximates the style and customs of the era, down to the period dress sported by staff, in addition to original paintings, tapestries, decorative pieces, and even mealtime rituals.

It makes for a suitable home base to visit the Royal Château of Amboise in 2023 when the Saint-Hubert chapel, the resting place of Leonardo De Vinci, reopens after nearly two years of renovations. The Château will also host a new, year-long exhibition dedicated to Louis XI on the 600th anniversary of his birth.

But the newest way to make a stopover arrives next summer with the inaugural Le Grand Tour experience from Puy du Fou. The six-day luxury train journey spans a more than 2,000-mile tour of France in a Belle Epoque carriage, bringing guests to Chenonceau for a night, with private visits to the namesake château. —Lindsey Tramuta

Marrakech, Morocco

Go for: New riads in the city, desert stays, art and design exhibits

In addition to buzzy new hotel openings in central Marrakech the Burning Maninspired Habitas Agafay has just begun...

In addition to buzzy new hotel openings in central Marrakech, the Burning Man–inspired Habitas Agafay has just begun welcoming visitors to the Agafay Desert, a mere 45-minute drive from the city's medina. 

Marrakech has a dizzying energy that pulls you in, spins you around, and leaves you wanting more. All good reasons to make sure you have a soothing home for the night—and you will, thanks to a handful of exciting openings. Dreamy riad El Fenn has just added ten new rooms in the hotel’s signature style, mixing intricate artisanal details, bold colors, and striking contemporary art. On the other side of the medina, two new spots are coming this spring. Firstly, Rosemary , a bijou new riad with a calming courtyard and sunny rooftop, from Laurence Leenaert, the designer behind the LRNCE brand of ceramics and textiles. In the leafy Hivernage neighborhood, home to some of the city’s best nightlife, a new Nobu hotel will breathe new life into the former Pearl Hotel. Out in the Agafay Desert, a 45-minute drive from the medina, Habitas has just opened the Burning Man–inspired Caravan Agafay . Don’t go expecting rolling Sahara-style dunes—the stone desert here looks more lunar than sandy—but do expect boho tents, swimming pools, moon gazing, and plenty more. 

Marrakech itself continues to be a magnet for artists and designers: The new Monde des Arts de la Parure showcases 3,000 pieces of jewelry, ornaments, and textiles from more than 50 countries in a three-story wood-and-brick space lit by a dramatic octagonal skylight. At the Museum of African Contemporary Art Al Maaden (MACAAL), Malagasy artist Joël Andrianomearisoa’s “Our Land Just Like A Dream” explores traditional Moroccan creative knowledge, filling the museum’s spaces with works made exclusively in Marrakech through July 2023. —Nicola Chilton

Melides, Portugal

Go for: Lesser-known beaches, design-forward stays

The Manuel Aires Mateusdesigned Pa.te.os has just opened in Melides with four discreet houses that blend into 80 acres...

The Manuel Aires Mateus-designed Pa.te.os has just opened in Melides, with four discreet houses that blend into 80 acres of Mediterranean landscape. 

Comporta’s lesser-known sister has been quietly simmering for some time now, but 2023 is set to become the year Melides emerges as the Portuguese beach spot to know. Its alluring landscape of white-sand beaches, pine forests, and rice fields will soon welcome exciting new properties, including Christian Louboutin’s much-awaited Vermelho this coming spring. The designer discovered the charm of Melides early—he’s been visiting for 10 years to design his winter collections, even naming one of his shoe lines Melides—and the boutique property will celebrate Portuguese artisanship and design traditions.

And there are others: Spatia —the Comporta resort frequented by travelers looking for minimalist design and quiet respite—will open a second hotel in Melides in 2023, while Umay’s otherworldly villas, inspired by the geometry of seashells, will follow in 2024. Also new to the area is the recently opened Pa. te .os , consisting of four discreet houses on 80 hectares of land, designed by famed Portuguese architect Manuel Aires Mateus to blend into the Mediterranean landscape.

Hotels aside, other 2022 openings like the Melides Pottery Museum, which celebrates Portugal’s rich ceramic history, and beach-front restaurants like À Toa on Praia de Melides , add to the excitement around this buzzy destination. —Abigail Malbon

Memphis, Tennessee

Go for: New public spaces, restaurants and hotels that highlight the city's heritage

The Memphian Hotel is an eyecatching marker of the city's hotel boom—it's just one of eight new properties opened in 2022.

The Memphian Hotel is an eye-catching marker of the city's hotel boom—it's just one of eight new properties opened in 2022. 

The Memphian Hotel shines a light on the city's heritage through design and cuisine much like the city's coolest new...

The Memphian Hotel shines a light on the city's heritage through design and cuisine, much like the city's coolest new restaurants.

Nashville claims a lot of national buzz, but the city of Memphis has been quietly reshaping itself to be the hottest destination in Tennessee. Over the past decade, its downtown has invested billions in revitalization projects—and now, visitors can begin reaping the benefits.

An upgraded Tom Lee Park will open downtown in 2023, and in time for Memphis in May , a month-long festival celebrating the city’s culture with the famed Beale Street Music Festival and the World Championship Barbecue Cooking Contest. The $60 million transformation will add new pavilions, meditative paths, riverfront seating, sound gardens, and the Canopy Walk connecting the park to downtown—all a fitting tribute to the park’s heroic namesake, a Black Memphian who, nearly a century ago, rescued passengers from a sinking steamboat on the Mississippi River. Next up: The Walk on Union , said to be the largest new mixed-use development in the Southeast, will play host to retail businesses, green spaces, and two new Hilton hotels as it opens in phases over the next few years.

Memphis is experiencing a hotel boom, with eight new properties in 2022 and more on the way. Recently opened are the funky  The Memphian and Hyatt's first  Caption concept, both of which shine a light on the city’s heritage through design and cuisine, much like the latest crop of Memphis restaurants. Barbecue still reigns, but the city’s trendiest spots are lightening things up: Raw Girls now has two brick-and-mortar smoothie and juice bars, Food Network star chef Tamra Patterson will open a new vegetarian spot in 2023, and craft cocktail bar Cameo , opened this year, serves up sophisticated mocktails. —Kelsey Ogletree

Mendoza, Argentina

Go for: Women-led food experiences, new lodges on iconic vineyards

At the foot of the majestic Andes a crop of stylish new restaurants and hotels—many spearheaded by women—are giving...

At the foot of the majestic Andes, a crop of stylish new restaurants and hotels—many spearheaded by women—are giving travelers a new reason to raise a glass in Argentina's wine capital. 

Toasting with Malbec in front of the majestic Andes is how people celebrate in Mendoza , and a slew of stylish restaurant and hotel openings—many of which are spearheaded by women—provides ever more reason to raise a glass in Argentina’s Great Wine Capital (it is just 90 minutes by plane from Buenos Aires , after all).

Mendoza’s new bodega wining and dining experiences are many. There’s chef Patricia Courtois’s 5 Suelos at Durigutti Family Winemakers (opened April 2022), sommelier Camila Cerezo Pawlak’s Ruda restaurant in Tupungato Winelands (January 2022), and Catena Zapata’s opulent Angélica named for the family matriarch (November 2022).

Zonda at Bodega Lagarde—an organic, B-Corp certified winery that marks its 125th anniversary in 2023—stands out, however, for showcasing the best of Mendoza, from fantastic vintages down to its hard-carved teaspoons. Owner Sofia Pescarmona shares her family’s terroir with guests, who gather herbs and veggies and get a little messy making empanadas during Zonda’s immersive garden-to-table experience. Efforts are rewarded with a nine-course regional tasting menu paired with Lagarde wines, including the refreshing Proyecto Hermanas White Blend that Sofia makes with sister Lucila.

Plus, the latest venture of Susana Balbo—Argentina’s trailblazing female oenologist who helms her namesake winery—saw her lovingly refurbish a mansion with daughter Ana Lovaglio, unveiling it as the seven-suite SB Winemaker’s Lodge & Spa in April 2022; chef Flavia Amad Di Leo runs both the bodega and the hotel’s restaurants. Invigorated by in-room massages and asado by the pool, adventurous guests can then hire the lodge’s VisionAir seaplane, Argentina’s only such aircraft, and explore hidden corners of the world’s eighth-largest country. —Sorrel Moseley-Williams

Mustang, Nepal

Go for: Luxury mountain retreats, rare experiences in a remote destination

From design virtuoso Bill Bensley, the all-inclusive Shinta Mani, set in the remote, once-forbidden region of Mustang, is arguably Asia's most anticipated hotel opening of 2023. 

For decades, Nepal has been the Himalayan destination of choice for backpackers and trekkers drawn to its deep-rooted spirituality, endless adventure offerings, and those sky-piercing peaks. This hasn’t been the case for many luxury-minded travelers, though, who often chose neighboring Bhutan for its superior clutch of upscale mountain lodges. That will change in 2023 as Nepal unveils a wave of first-rate boutique accommodations and experiences.

Much of this shift is courtesy the recent update of Mountain Lodges of Nepal , a family-owned collection of deluxe accommodations scattered around the ultra-scenic Annapurna and Everest regions. By the end of 2023, they will introduce 15 premium, intimate lodges—a mixture of refurbished sites and new builds combining tradition (stone walls and colorful cultural motifs) with modernity (like dramatic floor-to-ceiling glass windows)—while offering multi-day treks, wild honey hunting, and helicopter rides to a Mount Everest-facing Champagne breakfast.

Come 2023, the 29-suite Shinta Mani Mustang, a Bensley Collection , arguably Asia’s most anticipated hotel opening, will open in the remote, once-forbidden ancient kingdom region of Mustang. Spearheaded by design virtuoso Bill Bensley, the all-inclusive mountain retreat brings together Tibetan design (incorporating upcycled materials), traditional wellness programs, unique experiences—like guided explorations of the mysterious, ancient “sky caves”—and unparalleled access to one of the Himalaya’s last frontiers. —Travis Levius

Ollantaytambo, Peru

Go for: Old-meets-new food and drink experiences, eco-stays

Ancestral earthen oven cooking known as pachamanca is offered to guests at El Albergue Ollantaytambo part of the...

Ancestral earthen oven cooking known as pachamanca is offered to guests at El Albergue Ollantaytambo, part of the region's growing effort to showcase Andean food and drink traditions to a wider audience. 

The 100yearold El Albergue Ollantaytambo also functions as a quintessential home base for travelers in the Sacred Valley...

The 100-year-old El Albergue Ollantaytambo also functions as a quintessential home base for travelers in the Sacred Valley, proving the village of Ollantaytambo is more than a pit stop en route to Machu Picchu.

Ollantaytambo is best known for its archeological site, a hillside Incan fortress that draws travelers off the train to Machu Picchu. But of late, the village has also become a terroir-driven culinary epicenter in the Sacred Valley, with local entrepreneurs placing a new era of the Andean food and drink traditions on the world stage. Taste herbaceous high-elevation rums, or infuse your own, at Destilería Andina ; sip Andean coffee, or roast souvenir beans, at Cafe Mayu ; and sample craft beer flavored with local fruit at Cerveceria del Valle Sagrado . Old and new continue to meet, through farm-to-table fare paired with creative cocktails at Chuncho ; meanwhile, tradition takes precedence with ancestral earthen oven pachamanca cooking in El Albergue Ollantaytambo ’s farm tour meals. And look for Destilería Andina’s new location with a full-service bar, opening in mid-2023, near Cerveceria del Valle Sagrado.

Don’t make the mistake of hopping on the train after a meal, either—unique hotels further the case for staying the night. The 100-year-old El Albergue Ollantaytambo is a classic home base, but you can also pamper yourself at the Qolqas Eco Lodge (spa included), or sleep perched in a mountainside capsule with valley views at Skylodge Adventure Suites . The latter opened in 2013, but the brand’s new Starlodge Adventure Suites and onsen are 2022 additions.

Plan your trip around cultural moments for the full experience: The Señor de Choquekillka festival, 50 days after Easter, honors the village’s patron saint with food, music, and dance; locals celebrate the winter solstice in June; and the entire village revels during Ollantaytambo’s anniversary every October. —Nico Vera

Queensland, Australia

Go for: Indigenous-led experiences, swanky new hotels

Image may contain Outdoors Nature Sea Water Coast Shoreline Animal Sea Life Shark Fish and Aerial View

Queensland has returned thousands of acres to Indigenous groups over the last two years, a shift that has yielded special new experiences for travelers. 

Image may contain Animal Bird Parrot and Beak

New Indigenous-owned and -run experiences include moonlit spearfishing in Daintree National Park, alongside Eastern Kuku Yalanji guides, and Torres Strait Islander-led day trips from Cairns.

Australia is making an effort to return land to its native people, and Queensland has been leading the way, with thousands of acres going back to Indigenous groups over the last two years. For travelers, this shift is yielding new experiences guided by the insight of the original stewards of the land.

The ancient rainforest of the UNESCO World Heritage–listed Daintree National Park was part of a parcel returned in 2021, and now the Eastern Kuku Yalanji people are managing the national park alongside the state government. At the newly opened Mossman Gorge Cultural Centre , an ecotourism hub operated by mostly Indigenous staff, visitors walk the land with traditional custodians as guides; Kuku Yalanji Cultural Habitat Tours include night walking, crabbing, and spearfishing under the moon; and on Walkabout Cultural Adventures , Indigenous plants and medicines are highlighted on guided rainforest excursions.

Further north, lands near the Torres Strait Islands—there are at least 274 in the strait between Australia and New Guinea—were returned to Torres Strait Islanders of Aboriginal, Melanesian, and Australian background last year. Now, local Indigenous entrepreneurs have launched companies like Strait Experience , which offers a first-of-its-kind day trip to the islands from Cairns, making the destination more accessible than ever.

Bookend your adventures with a night in any of the chic hotels and resorts set to call Queensland home in 2023, including the Mondrian Gold Coast and the Ritz-Carlton Brisbane, part of the Queens’ Wharf project that is transforming the river’s edge. These join a new luxury hotel faction including The Langham Gold Coast and Dorsett Gold Coast , both of which opened last summer.

Lastly, don’t skip a visit to Queensland’s capital: Brisbane’s Suncorp Stadium will host eight games in July and August for the 2023 FIFA Women’s World Cup, co-hosted by Australia and New Zealand. Good thing getting to Queensland is easier than ever, thanks to three weekly nonstop flights between San Francisco and Brisbane, added by United Airlines in October 2022. —Devorah Lev-Tov

Sharjah, United Arab Emirates

Go for: Landmark art and architecture events, atmospheric new hotels

The Sharjah Biennial opens in February to celebrate its 30th anniversary with works from more than 150 artists from 70...

The Sharjah Biennial opens in February to celebrate its 30th anniversary, with works from more than 150 artists from 70 countries (above, an installation at the 2017 event, by Joe Namy).

While it might seem like Dubai continues to monopolize much of the U.A.E.’s glitz and buzz, neighboring Sharjah has been quietly asserting itself as the cultural capital of the Emirates. On the heels of striking new galleries from the Sharjah Arts Foundation and architectural marvels like the Foster + Partners–designed House of Wisdom library, the Sharjah Biennial opens in February, on its 30th anniversary, with works from more than 150 artists from 70 countries. Also on deck is the Sharjah Architecture Triennial, curated by Nigerian architect Tosin Oshinowo in collaboration with visionaries like India’s Rahul Mehrotra and Brazil’s Paulo Tavares. The most atmospheric place to stay in Sharjah is the Chedi Al Bait , a tangle of 53 rooms and eight suites spread across a series of ocher courtyards in the historic district. This year, it gets a refresh with the addition of a 12-room boutique wing built in a 100-year-old family home. There are plush new ways to explore the less-explored emirate’s natural splendors as well. Lux Resorts and Hotels, known for its swanky digs in Mauritius , the Maldives , and China , is making its Middle Eastern debut with two new retreats in Sharjah coming in 2023: Lux Al Jabal is a beach escape overlooking an untouched stretch of the Gulf of Oman, while Lux Al Bridi will be a safari camp brimming with wildlife in the sprawling Al Bridi Nature Reserve. —Sarah Khan

Srinagar, India

Go for: New infrastructure for easier road tripping, elevated nature retreats

Image may contain Person Transportation Vehicle Boat Water Sports Rowboat Sport Canoeing Water and Canoe

Srinagar, an alluring and once hard-to-visit destination in the Kashmir Valley, is opening up to travelers in a big way in 2023, with new roadways making it easier than ever to get in and around. 

In the heart of the Kashmir Valley, the gem of Srinagar—with its winding waterways and colorful houseboats—is equally alluring and challenging to plan a visit to. Yet the destination seems to be shifting gears, with the government greenlighting development projects that will benefit travelers.

Srinagar has some vibrant new openings:  Karan Mahal , a swanky, intimate stay in the historic residence of Kashmir’s former rulers and amid nearly 60 acres of orchards and woods, launched last year, while  Qayaam Gah , a stylish, Sufi-inspired nature retreat in the Zabarwan Hills, with unfettered bird’s-eye views of Dal Lake, opened this summer. Additionally, Indian Hotels Company Limited (also behind the Taj Hotels) will bring its affordable brand, Ginger Hotels , to Srinagar in the first half of 2023.

The capital is also about to get a boost in accessibility, with a spate of highways and tunnels planned to open in 2023 that will, among other connections, make it easier to drive from Kashmir—across breathtaking landscapes—to neighboring Ladakh, even in winter. Other side trips that will be easier to reach, thanks to the new infrastructure: Sonamarg (which translates to “golden meadow”), a stunning hill station that is poised for substantial tourism development in the years to come, and Pahalgam, an idyllic getaway that has long drawn travelers to its pastoral charms. The latter will see, in early 2023, the opening of  Shepherd’s Barn , a cottage stay by Ramneek Kaur (whose family owns the Bollywood-favorite  Pahalgam Hotel ), which will add rooms to an existing program of craft tours and local activities under the auspices of the Shepherd Crafts Cultural Centre. With so much change underfoot, there is no better time to experience the area— and before everyone else starts to do the same. —Saumya Ancheri

Go for: The performing arts center, two years' worth of hotel and restaurant openings

After a decade of construction the Taipei Performing Arts Center has finally opened—just as the country has begun...

After a decade of construction, the Taipei Performing Arts Center has finally opened—just as the country has begun welcoming international visitors again. 

Elegant towering teahouses, otherworldly landscapes, and culinary excellence have long tempted travelers to Taiwan . Now, after more than two years, the island nation has reopened its borders to international visitors—and there’s quite a bit to catch up on.

One decade of construction later, the Taipei Performing Arts Center is finally open, with three performance spaces housed within sleek geometric buildings. A few kilometers south, the stylish Hotel Resonance Taipei recently unbolted its doors with 175 fresh guest rooms, offering sweeping city views and sleek modern interiors. Just before borders closed, the Taipei location of The Place hotel—equal parts polished and relaxing, with a teahouse in its lobby—opened in Nangang, and a design-forward branch of the Kimpton set down roots in the Da’An District. There’s even more to come, with the Sotetsu Grand Fresa Taipei Ximen slated to open in 2023 in the bustling Ximending, which was just named one of the “51 Coolest Neighborhoods In The World” by Time Out. Plan your meals around any of the five restaurants that earned Michelin stars in 2022: Shin Yeh Taiwanese Signature, Holt, Yu Kapo, Paris 1930 de Hideki Takayama, and Sushiyoshi.

Meanwhile, Taiwan’s oldest city, Tainan, has been attracting travelers who hop on the high-speed rail, headed for one of the 44 restaurants that earned Tainan its addition to the 2022 Michelin Guide . Also making it worth the trip: Anping Tree House, an abandoned warehouse that has been swallowed by banyan trees; the colorful and artsy Shennong Street; and when you’re ready for a nap, Mao House , a chic bed and breakfast that stands in stark contrast to its architecturally staid neighbors. —Ella Quittner

Turks and Caicos

Go for: Easier access to remote islands, cruise upgrades, sleek resorts

Bigdeal infrastructure enhancements are making it easier to reach Turks and Caicos less frequented outer islands...

Big-deal infrastructure enhancements are making it easier to reach Turks and Caicos’ less frequented outer islands, changing what it means to have an exclusive experience in the archipelago.

The exquisite white sands and blue waters of Grace Bay Beach have long been the coveted endgame for visitors to Turks and Caicos . Lately, though, a wave of new hotels and developments in more remote parts of the island chain are changing what it means to have an exclusive experience here. 

Leading the way, the 46-unit Rock House opened this past May, with its sleek Mediterranean style (a departure from the archipelago’s traditional colonial aesthetic), private plunge pools, and sustainability efforts that preserve native foliage and limestone. But Rock House’s real magic is undeniably in its location: a clifftop perch above a secluded beach on Grace Bay’s north shore, where you can while away your days snorkeling in a protected marine sanctuary. More properties slated to come in 2023 include the 31-acre South Bank Turks & Caicos , a residential resort and marina, opening in March, at the top of Long Bay Beach with 18 waterfront villas and a five-acre swimming lagoon. The Strand Turks & Caicos will follow later in 2023, 20 minutes south of Grace Bay, with oceanfront residences and what feels like its own peninsula on Cooper Jack Bay.

Big-deal infrastructure enhancements are also making it easier to reach Turks and Caicos’ less frequented outer islands. On Grand Turks, a $25 million dock extension is set to welcome larger cruise ships in 2023. And on tiny South Caicos, a significant upgrade to the single-runway South Caicos Airport is scheduled for completion in June, meaning improved access to the least populated of the islands—like the uber-luxe Sailrock Resort , a favorite of celebs like Justin Bieber and Regina King. —Nina Kokotas Hahn

Go for: A revived cultural calendar, dazzling new hotels

In 2023, Vienna will welcome the return of the Viennese ball season after a two-year hiatus. 

Vienna has long been a European capital of groundbreaking art and music, and in 2023 the city has several landmark anniversaries on its cultural calendar.

After a two-year hiatus, the 2023 Viennese ball season promises lush nights of live orchestral music and dancing in black-tie. Two of the year’s sparkliest, the Vienna Opera Ball and the Vienna Philharmonic Ball, are also marking their 65th and 80th anniversaries, respectively. The latter is returning  on January 19 with performances by the legendary orchestra. Meanwhile, the Opera Ball, to be held  on February 16 , will host dancing “Under the Sign of Solidarity”—the night’s theme—in collaboration with  Österreich hilft Österreich (Austria Helps Austria) to fundraise for those most impacted by the COVID-19 pandemic.

The Belvedere, home to Gustav Klimt’s famous  The Kiss , is celebrating 300 years since its completion with a year-long exhibition, “ The Belvedere: 300 Years a Place of Art ,” paying homage to the museum’s impact on Viennese art history. Also not to be missed in 2023: “ Klimt. Inspired by Van Gogh, Rodin, Matisse… ,” a collaborative exhibit by the Belvedere and the Van Gogh Museum in Amsterdam, showcasing the prominent artists who influenced the master of Viennese Modernism.

Kick your feet up at Vienna’s chic new hotels. The  Rosewood Vienna , which opened in 2022, will welcome its first full year of guests with the new Asaya Spa. Then, in late 2023, The Hoxton is set to open a 196-room hotel featuring an events auditorium (a first for the hotel brand) honoring Vienna’s legacy as a hub for live entertainment and culture. —Matt Ortile

Go for: Locavore food experiences, forest hotels and saunas

In lush Wales a foodie renaissance is taking place—drawing travelers to terroirdriven restaurants distilleries and...

In lush Wales, a foodie renaissance is taking place—drawing travelers to terroir-driven restaurants, distilleries, and revived pubs in untrammeled areas. 

A Welsh foodie renaissance has, admittedly, taken a while to arrive. But a new generation of chefs are digging into their terroir and emerging with handfuls of truffles, scallops, and cheeses, from James Sommerin’s Home restaurant in Penarth, to SY23 in seaside Aberystwyth, headed by Great British Menu finalist Nathan Davies. There’s also been the rise of hard-to-reach destination restaurants determinedly doing their own thing, such as Annwn in deepest Pembrokeshire, where Matt Powell forages most of his ingredients from the shoreline (the project is currently on hold as it relocates), and Gareth Ward’s Ynyshir in the Dyfi Valley , which was just awarded a second Michelin star. Ward’s empire will grow in 2023 with the opening of eight-seat Gwen—named after his mother—with sourdough pizzas on the menu. Paternoster Farm , meanwhile, set in a former Pembroke cowshed, is doing wondrous things with Porthilly oysters, Welsh Mountain lamb, and sea beet—with its Five Mile Feasts, a special menu, gathering up all sorts of local treasures. 

In Cardigan, the Albion Aberteifi —certainly the coolest hotel to arrive in Wales in years—is set to open a Scandi-Japanese restaurant on the river bank in 2023, along with a woodland onsen and spa. Wales seems to be turning into a hub for the UK’s thriving outdoor sauna scene: Snowdonia-based Heartwood Saunas is launching a new forest project this December, where groups of up to 10 can use a wood-fired sauna before jumping in the pools of the River Dulas (or head to the yoga deck), all while surrounded by old oak trees and natural pools. In Carmarthenshire, the seven-mile stretch of Pendine Sands is enjoying a revival. Caban hotel is opening in the spring alongside the Museum of Speed , which celebrates the many land-speed records made on the beach—including one by actor Idris Elba in a Bentley Continental GT. Reducing the speed a notch, a new slow-travel route of roads and walking paths, The Wild Drovers’ Way , unfurls over 180 miles from the foothills of the Cambrians into the Brecon Beacons—a lovely way to appreciate some of Wales’ rural highlights.

If you need somewhere to toast all this, you could head to Swansea, where Penderyn will open its new whisky-distillery experience in March, while in Cardiff, the St Fagans Museum of National History has been rebuilding the iconic Vulcan pub (beloved of Manic Street Preachers) on its grounds, set to open in 2024. Lechyd da! —Rick Jordan

Western Japan

Go for: Expedition cruises in the Seto Inland Sea, new onsen experiences

Luxury small ship company Ponant will launch a first-ever expedition cruise from Osaka in 2023, exploring old feudal towns and traditional fishing villages on Japan's oldest sea route. 

New luxury openings and a world’s-first expedition cruise are among a plethora of reasons to head for western Japan in 2023. In the Seto Inland Sea, which separates Japan’s main island of Honshu from the islands of Shikoku and Kyushu, luxury small-ship company Ponant has announced a first-ever expedition cruise from Osaka in 2023, which will sail along Japan’s oldest sea route. Exploring old feudal towns and traditional fishing villages on the coast of Honshu, as well as Inland Sea islands such as Inujima—once a copper mining hub and now one of the famous contemporary “Art Islands”—the 264-guest Le Soléal will chart a seven-night course towards the Sea of Japan, starting in May 2023. Also in the Seto Inland Sea, in a forest on Awaji Island, wellness retreat Zenbo Seinei just opened its doors. Designed by Pritzker Prize–winning architect Shigeru Ban, it features a 21-meter-long gallery for zazen meditation and a restaurant celebrating Japan’s culture of fermented foods.

On Kyushu island , the new Nishi Kyushu Shinkansen now conveniently connects cosmopolitan Nagasaki to Japan’s vast bullet train network. Good thing, as there’s a new Ritz-Carlton coming in the summer of 2023 to the vibrant, gateway city of Fukuoka ; and in the hot-spring town of Yufuin, Kengo Kuma—the architect behind the Japan National Stadium for the Tokyo 2020 games—has completed a new gallery at Comico Art Museum to house works by Yayoi Kusama, Takashi Murakami, and Hiroshi Sugimoto, among others, as well as two exclusive-use “Art Houses” with private onsen baths. Nearby, Kuma has also created the gorgeous KAI Yufuin , a contemporary onsen ryokan with views of Mount Yufu and enveloped in rice terraces whose beauty changes with the seasons. —Kate Crockett

Yucatán Peninsula, Mexico

Go for: Design-forward boutique hotels amid the region's jungle and waterways

Mexican tacos of Cochinita Pibil  Mayan cuisine from Yucatan Mexico

The Yucatán Peninsula is already an easy-to-love destination—its food heritage just one of the reasons to visit—but a boom of design-forward stays are upping the ante. 

Image may contain City Car Transportation Vehicle Urban Road Street Helmet Adult Person Motorcycle and Arch

Just outside of Mérida, above, travelers will find the new Galopina, a five-bedroom, family-run guesthouse from Mexican owners Elisa Navarrete and Guillaume Galopin.

With a boom of design-forward stays opening their doors—in an already easy-to-love destination marked by verdant jungle and brilliant waterways—the Yucatán Peninsula in Mexico’s southeastern bounds is poised to be one of the most enticing areas to visit this year.

The 22-bungalow Boca de Agua is set to open in April in Bacalar , with suites designed by architect Frida Escobedo, who was recently tapped for the forthcoming contemporary art wing at the Museum of Modern Art in New York City . North of Bacalar, tucked within the Sian Ka’an Biosphere Reserve is Casa Chablé , which will open in December 2022 with 10 rooms and bungalows. Guests take a 40-minute boat ride through lush mangrove forests, to arrive at the resort’s 12 acres of tropical jungle fronted by white-sand beaches. Plus, situated in the tranquil Xpu-ha cove, between the two bustling towns of Tulum and Playa del Carmen, the ultra-luxurious boutique property Hotel Esencia opened in November as one of the most refined offerings in Riviera Maya: the Esencia Mansion, a four-bedroom private hideaway with its own speakeasy, cinema, and rooftop infinity pool. And just outside of Mérida is the new Galopina , a five-bedroom, family-run guesthouse from Mexican owners Elisa Navarrete and Guillaume Galopin. After a stint in Paris , they returned to their home country and created their dream homestead in the jungle with miles of trails, organic gardens, and guest rooms offering meditative terraces. In May 2023, Maroma, A Belmond Hotel , will reopen on the Riviera Maya with 10 new waterfront suites, a culinary program overseen by chef Daniel Camacho, and a new look that will showcase Mayan culture and design with work by local artisans. —Michaela Trimble

Zamora, Spain

Go for: Romanesque architecture, dazzling lakes, and improved access from Madrid

Aceaas de Olivares next to Zamora city Spain. An evocative scenario of a rurality still very close to us...

Zamora, which is known for having the most Romanesque architecture in Europe, is becoming a European World Heritage Site in 2023—perfect timing, as a new high-speed train from Madrid makes it easier to reach than ever. 

Few know—even in Spain —that Zamora is the city with the most Romanesque architecture in Europe, but it was reason enough for UNESCO to make Zamora a European World Heritage Site for 2023. Additionally, its proximity to Madrid —an hour away thanks to a new high-speed AVE train, inaugurated just a year ago—put this underrated town high on our must-visit list.

But there is more to Zamora, such as its enormous modernist legacy and its Lagunas de Villafáfila, a collection of lakes that are home to thousands of migratory birds each season. There’s even more to see, scattered throughout the province: Lake Sanabria is the largest glacial lake in the Iberian Peninsula, and just a few miles away, Puebla de Sanabria is considered one of the most beautiful villages in Spain. Towards the east you will find Toro, the epicenter of bold red wines—and home to critically acclaimed winery Numanthia that’s credited with putting the wine region on the map. Not far away, in the heart of Tierra de Campos, snag a table at Lera , which got its Michelin star in 2022, and is a favorite among wild game enthusiasts.

Finally, to the south, Arribes del Duero shows that Zamora province has it all—even fjords. Beautiful crags and cliffs mark the border with Portugal in a natural park that has become a center for viticulture and attracts reputed international winemakers. Olive, citrus, and other fruit trees, artisanal ceramics, and stunning natural beauty turn this secluded corner into a Mediterranean paradise. Consider the luxurious Hacienda Zorita Natural Reserve , and the Castillo de Buen Amor (refurbished in 2021) in Salamanca, just a 30-minute drive away, the perfect setting for your quaint Zamora escape. —David Moralejo

By signing up you agree to our User Agreement (including the class action waiver and arbitration provisions ), our Privacy Policy & Cookie Statement and to receive marketing and account-related emails from Traveller. You can unsubscribe at any time. This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.

The Rough Guide to 10 unmissable 2023 travel trends

Book your individual trip , stress-free with local travel experts

  • roughguides.com
  • the-rough-guide-to-2023-travel-trends

written by Joanne Owen

updated 2.12.2022

facebook

2023 travel trends — what will they be? To find out, we quizzed our editors and local travel experts around the world. And we also asked you, our travel-savvy readers, to share your 2023 travel dreams and plans. After crunching the numbers, we now bring you seven unmissable 2023 travel trends , along with ways to make your travel dreams a reality.

1. Travel trends 2023 — what will they be?

  • 2. Antarctica, Bhutan and the South Pacific – surprising new entries on your 2023 bucket list
  • 3. You can't get enough of Scotland and family staycations
  • 4. Japan, Thailand, the USA and South America are where it's at

5. Forget luxury — 2023 is the year for adventure and bucket list dreams

6. you’re still in it for the long haul … but budget and the environment are still a concern, 7. and breathe ... relax, recharge and reconnect in 2023.

If you believe travel means trying new things in new places, you're in excellent company — over 70% of you plan to do exactly that in 2023.

In fact, the overall theme of our 2023 travel trends survey can be summed up in one word: new .

So much for bumming around on the beach. You think travel should be meaningful. You want to meet new people. You long for authentic, immersive travel experiences that stir your soul and expand your horizons.

Talking of immersive, many of you intend to take culture-packed city breaks centred on your interests. Think food tours, wine tastings, fun festivals, and cool art shows.

Rough Guides says

  • "Travellers who book trips with Rough Guides want authentic experiences. This means boutique hotels, local cooking classes, walking tours led by local guides. People are venturing into the unknown more and more," says Franziska Wirth, our wise Director of Sales and Partnerships.
  • "Due to demand, 2023 will see us publish new editions of guidebooks to help readers explore lesser-visited city destinations like Naples , Bologna and Reykjavik ," says Agnieszka Mizak, Managing Director of Rough Guides guidebooks.

How to make this happen

  • Best trips: go off the beaten track in Cuba , immerse yourself in Iceland on an extended road trip , go on a gourmet tour of Croatia , experience authentic Vietnam , or get to know Portuguese culture and cuisine .
  • Best book:  Make the Most of Your Time on Earth — ideal for inspiring experiential travel.
  • Find out more: discover weird and wonderful places around the world , and unusual experiences in Europe .

Trang An ( Ninh Binh, Vietnam)- the world heritage site © AdobeStock

Trang An (Ninh Binh, Vietnam) — a World Heritage Site © AdobeStock

2. Antarctica, Bhutan and the South Pacific – surprising new entries on your 2023 bucket list

While your top dream destinations aren't new to this survey ( New Zealand and Japan bagged first and second place), some exceptional hot (and cold) spots have jumped onto your wish list. Antarctica, Bhutan , and the South Pacific — we're looking at you.

In addition, a bunch of you expressed a desire to visit Australia and Argentina , with cool, cultured Cordoba cropping up as an excellent alternative to capital Buenos Aires .

Costa Rica also loomed large, thanks to its astounding diversity: incredible beaches , rewarding hikes , awe-inspiring waterfalls , and wildlife-rich national parks .

  • “Costa Rica remains our top destination for honeymooners and families. It's one of the pioneering countries in responsible wildlife and nature observation," points out Franziska.
  • Best trips: explore Southern Argentina and Antarctica on an unforgettable, intimate cruise , make the most of New Zealand on a self-drive trip .
  • Best books: get a guidebook to research your dream destination, whether that's New Zealand , Japan , Australia , Argentina or Costa Rica .
  • Find out more: see why Bhutan calls itself the happiest place on earth , read up on New Zealand's best road-trip routes , and be inspired by the best travel experiences in Argentina .

Paro Tsechu festival, Bhutan © mbrand85/Shutterstock

3. You can't get enough of Scotland and family staycations

When it came to our UK staycations survey, we were blown away by how much you adore Scotland .

Almost half of you can't wait to explore the Scottish Highlands , while a quarter of you are keen to visit the Scottish islands .

Edinburgh and Glasgow — one of the world's friendliest cities , according to you — also rated high when we asked which UK city you'd most like to visit.

After Scotland's highlands and islands, Cornwall and Yorkshire are your next favoured UK regions.

Overall, London is the UK city you most want to visit, with return visitors keen to see its alternative attractions . And in good news for those on a budget (more on that later), there's plenty of fun free things to do in London .

The capital was closely followed by Manchester , which is gaining massive traction as a major cultural hotspot .

While 40% of you are planning a family beach break in a British seaside town , plenty of you want adventure from your UK staycation. Active types will be pleased to know that the UK isn't short of incredible day hikes .

Fancy taking to the open road? You're not alone. Almost of quarter of Rough Guides' readers plan to enjoy UK road trips in 2023.

  • "While many of our UK-based readers have returned to visiting further-flung destinations, staycations are still hugely popular. So, we've expanded our guidebook coverage of UK regions, with the North Coast 500 , Scottish Highlands , Lake District , Isle of Wight , and Isle of Skye proving particularly popular," says Vanessa Clarke, Rough Guides' Head of Sales.
  • Best trips: go on a Great British road-trip , explore Scotland's Highlands , or  explore Edinburgh and Scotland's wildest scenery .
  • Best books: be inspired by  The Rough Guide to the 100 Best Places in Scotland, browse our Staycations guidebooks , and read The Rough Guide to Scotland and The Rough Guide to Scottish Highlands and Islands .
  • Find out more: learn things everyone should know before visiting Britain , gawp at our gallery of the  most beautiful places in Scotland , and read up on the best things to do in Scotland .

Colourful sunrise at Scotlands most iconic viewpoint; The Old Man of Storr on the Isle of Skye © Daniel Kay/Shutterstock

Sunrise over one of Scotland's most iconic viewpoint — The Old Man of Storr, Isle of Skye © Daniel Kay/Shutterstock

4. Japan, Thailand, the USA and South America are where it's at

While we can't deny the continued popularity of Italy, France , Spain and Greece , we saw significent upturns in your plans to travel to pastures new in 2023. There's just no getting away from that theme.

Not only was Japan cited as a significant dream destination, but lots of you are already arranging your visit. From traditional tea ceremonies and riding ultra-modern sightseeing trains , to discovering Kanazawa's cultural charms, your Japan travel plans are fabulously varied, and 100% thrilling.

The same can be said of your planned trips to Thailand . Though you'll spend time on beautiful beaches , you also plan to trek Thailand's best routes .

A sizeable number of you have the USA in sight, with Florida , California and New Orleans among the most-mentioned US destinations.

Finally, many of you are planning to visit South American destinations, most notably Chile — arguably South America's coolest country — and Mexico, which also isn't short of cool places to visit.

  • "We're seeing significant post-COVID interest in long-haul destinations , hence our 2023 focus on Asia, and Australia and the Pacific. Travellers are also looking for authentic experiences in the US, so in 2023 we're publishing guidebooks devoted to Texas, New Orleans, California, Las Vegas, and San Francisco," says Rough Guides guidebooks MD, Agnieszka Mizak.
  • Best trips: feast your senses on a culinary tour of Japan , blend beachlife and jungle walks on a two-centre Thailand exploration trip , or follow Mexico's Mayan trail .
  • Best books: for American inspiration, it doesn't get better than The Rough Guide to the 100 Best Places in the USA . Search our shop for guidebooks to all the destinations outlined above.
  • Find out more: discover the best things to do in Japan , find out why Thailand is a wine destination , and read up on a range of US states .

Seigantoji-Pagoda, japan

Japan loomed large as a dream destination, and as somewhere you actually plan to travel in 2023 © Shuttertock

Related articles from the blog

Santorini, Greece. Picturesq view of traditional cycladic Santorini houses on small street with flowers in foreground. Location: Oia village, Santorini, Greece © Shutterstock

Perhaps unsurprisingly given your overwhelming desire to embrace new places and experiences in 2023, over a quarter of you are set on fulfilling your bucket list dreams.

You intend to unleash a spirit of adventure, with many of you expressing a desire to hike, bike, trek and climb.    

You also want to get back to nature and walk on the wild side to see some of the world's most incredible animals, with many of you planning a safari in South Africa .

Meanwhile, a mere 4% of you said you're in the market for a luxury holiday.

  • Best trips: go on the ultimate Croatian adventure , see gorillas and the Big Five in Uganda and Tanzania , experience safaris, culture and wine in South Africa , watch wildlife in India , or explore wild Madagascar .
  • Best books: Into natural beauty spots? Read The Rough Guide to the USA's National Parks . Planning a South Africa safari? You'll want The Rough Guide to the Game Parks of South Africa .
  • Find out more: take inspiration from 50 bucket list ideas , view our gallery of the most adventurous places to travel , discover top adventure holidays , and read up on South Africa's Kruger National Park.

White rhino chatting with a bird in South Africa © 4uphoto_Valeria De Mattei/Shutterstock

A South African safari is one of your 2023 bucket list dreams © 4uphoto_Valeria De Mattei/Shutterstock

While over 60% of you plan to fly long-haul in 2023, almost a quarter of you have ruled it out. 

And the reasons? Over 60% of those who don’t intend to travel long-haul cited budget constraints.

In addition, environmental concerns were a major reason for your rejection of long-haul flights.

As an eco-friendlier alternative, many of you are planning rail trips, from going on UK city breaks by train , to visiting stunning places in Europe by train .

  • "Given current cost of living concerns, we've addressed a key question people are asking themselves — can I afford to travel? As a result, 2023 will see us publish The Rough Guide to the A-Z of Travel: Inspirational Destinations for Every Budget ," says Rough Guides' Agnieszka.
  • Best trips: to travel better, book a Costa Rica eco-adventure , or go off the tourist trail in Guatemala and Belize .
  • Best books: read Rough Guides to Costa Rica and Guatemala . Keen to explore train travel? Insight Guides Great Railway Journeys in Europe has you covered.
  • Find out more: read up on budget trips around the world , and the best places in Europe to visit on a budget ,
  • Find out more: learn how to have more sustainable holidays , discover the best eco-attractions in the UK , and be inspired by great eco breaks around the world .

Costa Rican sloth © Lukas Kovarik/Shutterstock

Costa Rica is ripe for adventure and ideal for eco-friendly travel © Shutterstock

Planning to put your mental health first in 2023? Almost half of you declared that one of your main reasons for travelling is to relax and recharge. You also said that travel is crucial for your emotional well-being.

That said, only a tiny amount of you (4%) stated an intention to go on a wellness-focussed trip. This suggests your sense of well-being doesn't come from, for example, staying in fancy wellness retreats. 

Rather, it comes from enjoying new experiences in new places, which neatly takes us full circle to the 2023 travel trend we opened with — a desire for the new.

  • "Even though the world has reopened, 2022 hasn't been easy – with horrifying war in Europe, a cost of living crisis and other global pressures. More and more people are looking to travel as a means to distance themselves from their daily stresses and look after their mental health. And that includes our hard-working Rough Guides staff, some of whom opt for a complete digital detox when they travel." says Rough Guides Head of Content, Amy Hopkins.
  • Best trips: bliss out with yoga and ayurveda in Sri Lanka , recharge on the island paradise of Palawan , or enjoy an active family-friendly break in Austria and Germany .
  • Best books: fancy truly getting away from it all to recharge and relax? Get yourself a Rough Guide to Sri Lanka , or the Philippines .
  • Find out more: be soothed by our gallery of the world's most relaxing holiday destinations , learn why Lake Lucerne is the ultimate slow travel destination , and read up on gloriously remote places for a secluded escape .

Sri Lankan stilt fisherman © Rawpixel.com/Shutterstock

Sri Lankan stilt fisherman © Rawpixel.com/Shutterstock

If you still haven't picked a holiday destination after reading these 2023 travel trends, you'll find more inspiration in our run-down of the most beautiful countries in the world — as voted by you— and our 23 best travel destinations in 2023 .

And remember, wherever you end up heading, there's sure to be a Rough Guide to enhance every step of your journey, from planning your trip, to helping you decide what to see and do while you're away.

Not keen on planning? Check-out our tailor-made trip service . 100% customisable, it'll save you time and connect you with a local expert to create your perfect trip.

We may earn commission when you click on links in this article, but this doesn’t influence our editorial standards. We only recommend services we genuinely believe will enhance your travel experiences.

Joanne Owen

Joanne is a Pembrokeshire-born writer with a passion for the nature, cultures and histories of the Caribbean region, especially Dominica. Also passionate about inspiring a love of adventure in young people, she’s the author of several books for children and young adults, hosts international writing workshops, and has written articles on the Caribbean and inspirational community initiatives for Rough Guides. Follow her @JoanneOwen on Twitter and @joanneowenwrites on Instagram.

  • Where to Stay
  • Nature & Wildlife
  • History Culture Heritage
  • Walking Hiking Trekking
  • Thrill-Seeking
  • Australasia
  • Central America & the Caribbean
  • South America
  • United States
  • Inspiration
  • See & Do
  • Travel Tips
  • Where to stay
  • South Africa

Planning your own trip? Prepare for your trip

Use Rough Guides' trusted partners for great rates

Find even more inspiration here

Ready to travel and discover spain, get support from our local experts for stress-free planning & worry-free travels.

Where to Go in 2023: The Most Exciting Destinations to Explore This Year

Our writers and editors rounded up 10 must-visit spots

As we move into the new year, many of us are starting to think about our travel plans for 2023. While 2022 was a year of slow re-opening, travel opportunities for 2023 feel limitless, as old favorites (Japan, anyone?) have finally re-opened, and new frontiers await. Whether you're looking for a relaxing beach vacation, an exciting city break, or an opportunity to immerse yourself in a new culture, there are plenty of options from which to choose.

Some of the destinations on our 2023 list may seem overly familiar, we know—Rome? Tulum? Sydney?—but we promise that each has exciting new developments and things to see and do that will make your visit (or re-visit) revelatory. And then, of course, we've also snuck in a few unexpected treasures, like Central Maine and Israel's Western Galilee region, both places that are sure to delight first-time travelers and seasoned jet-setters alike.

Read on to discover the best places to visit this year, and consider adding both some unexpected destinations and old standbys to your 2023 travel bucket list.

Sydney, Australia

With its laid-back outdoor lifestyle and relaxed beachy chic, Sydney's natural assets usually get all the attention. There's the glittering harbor, the coastline strung with world-class beaches , and the stunning World Heritage wilderness on its doorstep. But in 2023, it will be Sydney's new cultural offerings that will steal the show.

For starters, the Sydney Opera House turns 50 in 2023. It celebrates by throwing off the scaffolding of a 10-year, $300-million renovation. Everyone in town is talking about the improved acoustics in the main Concert Hall, and many areas in the enormous building have been made accessible to people with mobility impairments for the first time. The venue will showcase its improvements with a stunning theater, music, and opera programs in 2023. 

Meanwhile, just past the Harbour Bridge , Pier 2/3 opened in 2022 to house the acclaimed Australian Chamber Orchestra in a stunningly repurposed Edwardian-era finger pier extending into the harbor. It's the latest addition to the Walsh Bay Arts Precinct, home to nine of Australia's most important performing arts companies, including First Nations contemporary-dance powerhouse Bangarra Dance Theatre and the Sydney Theatre Company —the theater of choice for Australian cinema stars seeking a stint of live performance, such as Toni Collette, Hugo Weaving, Geoffrey Rush, and former artistic director Cate Blanchett. 

Just south of Walsh Bay, Sydney's harbor revitalization is continuing with the massive development of Barangaroo , which transformed a working wharf area into parkland (including a brand-new harbor swimming spot in view of the Harbour Bridge), cultural spaces, and the 889-foot-high Crown casino, which has transformed Sydney's skyline. 

Meanwhile, the $344-million Sydney Modern wing of the Art Gallery of NSW opened in December 2022. Designed by Pritzker Prize-winning architects Kazuyo Sejima and Ryue Nishizawa, it’s a sprawling glass-fronted stunner embedded into the Domain parklands over a series of stepped terraces. Inside are landmark collections of First Nations art, an underground gallery in an old World War II oil tank, and a dedicated new-media gallery. 

Australia is a long journey from many places worldwide, but new non-stop flights will make connections easier than ever. Qantas has announced it will link Sydney and New York’s John F. Kennedy International Airport in a non-stop, 16-hour flight starting June 14, with plans to fly non-stop to London in the future too. 

And although Australia endured some of the harshest lockdowns in the world just a few years ago and closed its international border for almost 600 days, it reopened to international travelers in February 2022. In July 2022, it lifted the requirement for a COVID-19 test before entering the country. Locally, Sydney-siders have rebounded out of the tight restrictions with glee. The town is jumping, with live music pouring out of venues, conversation buzzing in restaurants, and what feels like half the city spreading a towel at the beach. Visitors are being welcomed with a choice of new luxury stays, including Heritage-listed Capella Sydney , opening in March 2023, behind a beautiful sandstone facade once occupied by the Department of Education, and the architecturally adventurous W Sydney , overlooking Barangaroo, in the dining and nightlife precinct of Darling Harbour. — Monique Choy

Central Maine

The classic Maine daydream usually consists of the tried and true elements: lighthouses, sailboats, and the roar of waves crashing into a rocky coast. But approximately one hour north of Portland, nestled in native Eastern white pine, lies a less coastal—and less congested—version of the state’s slogan, The Way Life Should Be.

For a state that has inspired heaping shelves of classic American literature—think “Olive Kitteridge,” “The Cider House Rules,” and, of course, anything by native Mainer Stephen King—it seems apropos that Maine was once a dominant force in the paper mill industry. In the 19th century, paper production consumed nearly half of the annual cut of Maine timber. The state’s abundant woodlands, particularly its plentiful poplar and spruce trees, made it the perfect destination for the industry to boom.  

Today, only six paper mills remain in Maine, and the glory days of its booming mill towns are long gone. While the allure of heavily touristed areas like Rockland, Camden, and Kennebunkport have cushioned the southern end of the state in tourism revenue, towns further away from the coast are finally finding their footing.

Central Maine has become an inspiring model for how to take a negative—defunct former mill towns—and transform them into hyper-local communities that enrich the lives of both natives and starry-eyed vacationers. Towns like Belgrade and Winslow, better known for their lakes than ocean views, offer plenty of outdoor adventure for campers, hikers, skiers, and more. And for those looking for a taste of Maine without breaking the bank, the area still offers the same unrivaled seafood and blueberries that you’ll find down south for a fraction of the price.

In Waterville, visitors walking down Main Street can still see the once-storied Lockwood Mills on the south end of town. The mills, which hung empty over Waterville for years, are now becoming a series of residential units and commercial spaces. It’s not the only thing being revitalized: Waterville-based Colby College has invested $100 million into the city’s downtown area over the past few years, culminating in the summer 2022 opening of the boutique Lockwood Hotel , as well as the Paul J. Schupf Art Center , which debuted in December 2022. 

Head to the bar at the sleek and sophisticated Lockwood on any Friday night in town, and you’ll be greeted by a young and creative crowd sipping craft cocktails by the fireplace. The Schupf Art Center, which spotlights work from local artists, also boasts a brand new cinema set to host a portion of this summer’s Maine International Film Festival . 

That swell of creative energy also extends over to Waterville’s neighboring city, Skowhegan. After securing space in a building once a county jail, co-founder and CEO Amber Lambke launched Maine Grains , a gristmill producing organic and heritage grains solely sourced from the Northeast. The mill just celebrated its 10th anniversary in 2022 and has announced plans to expand to an additional building to accommodate several new product lines and serve as an online fulfillment hub. 

The three-story former jail is also home to a local radio station, a yarn store, a dry goods shop, and an artisanal cheese shop Crooked Face Creamery , founded by local Amy Rowbottom, who handcrafts all of the shop’s offerings from milk sourced from local farms. On weekends, the area around the building buzzes with crowds of locals who drive up for lunch at The Miller’s Table , the gristmill’s onsite restaurant serving sandwiches and pizzas made with dough milled onsite. The menu features no shortage of craft beers from nearby Bigelow Brewing , which has also announced recent expansion plans: the brewery will take over the 80,000 square foot former Solon Manufacturing mill on Skowhegan Island, which had a strong run producing yarn and wood products in the early twentieth century.

Of course, there’s always plenty to do in Maine for those seeking solitude in the outdoors any time of the year. Just 2 miles from Waterville, the Quarry Road Trails offer over 8 miles of singletrack trails for skiing, snowboarding, and snowshoeing. Outfitters like Magic Falls and North Country Rivers offer rafting trips on the nearby Kennebec River. And in this part of the state, hiking opportunities, like the lush RiverWalk at Head of Falls or the Kennebec Messalonskee Trails , are abundant—just don’t be surprised if you see a moose or two. All are perfect opportunities for visitors to get up close and personal with the trees that built the state. — Astrid Taran

Western Galilee, Israel

While Tel Aviv and Jerusalem should very well be on your Israel itinerary , devote a few extra days to exploring a side of the country that often gets overlooked—and unfairly so. Western Galilee, also known as the North Coast of Israel, stretches along the Mediterranean Sea from the Carmel Range just north of Haifa to the country’s north-westernmost tip, with rolling mountains and coastal views intermixed with archaeological sites and farm-to-table eats that can’t be beaten.

Start your trip in the port city of Acre (also known as Akko), a UNESCO World Heritage Site nestled at the northern tip of the Bay of Haifa. Conquered by a range of empires and civilizations over its 5,000-year history, Acre is best known for having once been the capital of the Crusader Kingdom of Jerusalem. Take a tour of the Hospitaller Fortress , which served as a hospital and hospice to pilgrims en route to Jerusalem in the 12th and 13th centuries, before journeying through the Templars Tunnels. This 492-foot-long underground passage was used to link the Knights Templar's main fortress to the port. Afterward, browse the city’s souk and artisanal shops, including Art 192 , a gallery that sells ceramics, jewelry, and other wares created by Israeli craftswomen from around Galilee and Golan.

Natural beauty is in no short supply here, either. Just south of Lebanon, on the Mediterranean coast, the geologic formation of Rosh HaNikra comprises grottoes and white chalk cliffs that can be accessed via a quick ride down the world’s steepest cable car. Then head to the remains of nearby Keshet Cave: a large natural arch situated on the southern cliffs of the Adamit Mountain Ridge in Adamit Park. Hike the short trail to the top, where you can simply take in the spectacular views or join other adventure seekers in rappelling roughly 130 to 165 feet down to the cave floor.

Meanwhile, the region’s food and drink scene is undoubtedly one to rival Tel Aviv’s. At Alto Dairy Farm , visitors can munch on housemade sourdough bread, a variety of quiches, and fresh cheese produced from Galician goat’s milk, paired with toppings such as silan, tahini, and nuts. If you’re looking to imbibe, sip wine at Kishor Winery , staffed by members of the neurodiverse Kishorit kibbutz, or craft beers at Malka Brewery .

Got a sweet tooth? Look no further than Tosha Bakery in Achziv. Co-owned by Shahaf Avraham and pastry chef Tomer Swisa, who honed his craft in Israel and France, Tosha offers more than 30 delectable pastries and other sweets adapted from recipes Swisa’s grandmother used to make. Pick up a smattering of baked goods to split with the table—from croissants oozing with pistachio crème to mouthwatering mousses and savory bourekas—and order a cup of coffee on the side. If you still have room left for dessert, head to Odette Chocolate & Pralines Boutique for an assortment of delicious confections—including chocolate logs, chocolate-covered nuts, and pralines filled with flavors like hazelnut and olive oil—and chocolate workshops led by owner Dr. Shlomit Zamir.

Don’t leave without signing up for a cooking workshop or home hospitality experience with tour operator Galileat , which offers visitors to the region an opportunity to learn about local culture through food. Through the program, Druze, Muslim, Christian, and Bedouin hosts around Galilee are ready to welcome you into their homes to share their faith and customs, cook you a traditional homecooked meal, and maybe show you how to roll a grape leaf or two.

To truly get a feel for what it is like to live and work on a kibbutz, a collective Israeli community with agrarian roots, round out your trip with a visit to Kibbutz Kfar Masaryk . In addition to tours of the grounds, the kibbutz offers workshops on topics ranging from birdwatching to Rondo and Hora dances, an art gallery, a dining hall with buffet-style lunch, and 20 accommodations where both families and couples can spend the night. —  Elizabeth Preske

Perhaps the most anticipated tourist reopening, Japan is now fully reopened to travelers, making 2023 the year to experience—or perhaps re-experience—the Land of the Rising Sun. Visitors will also be able to take advantage of a weaker-than-usual yen, as the exchange rate in 2020 was an average of 106 yen to $1—the current exchange rate is 127 yen per dollar.

For travelers with kids (or those who are simply young at heart), Tokyo is a must-visit city in 2023, with Tokyo Disney's Toy Story-themed hotel now open. Based on the film series, the hotel offers a unique stay for visitors that includes not just rooms decorated with characters from the franchise on the walls and matching bedding but an entirely immersive experience. If you want a truly magical experience in Tokyo, the 300,000-square-foot Warner Bros. Studio Tour Tokyo – The Making of Harry Potter opens this summer. The interactive experience allows guests to explore the world of Harry Potter through a behind-the-scenes look into how the films and special effects were created, including a recreation of the indoor soundstage and outdoor backlot used to make the films.

Entertainment lovers will also want to beeline to Tokyu Kabukicho Tower in Shinjuku, set to be the country's largest hotel and entertainment complex. Spanning 48 floors, Kabukicho will comprise two hotels, a movie theater, a massive food hall, and a four-story concert venue that will seat 1,500 people.

And for anime fans, Studio Ghibli has opened its long-awaited new theme park in Nagoya, about three hours by train from Tokyo. The expansive park spans five different themed lands based on fan-favorite films, like "My Neighbour Totoro" and "Princess Mononoke," as well as a life-sized replica of Howl's Moving Castle.

Japan has always been a bastion of luxurious hotels, and now the tony EDITION brand will plant its roots in Ginza, opening an 86-room hotel with three restaurants, including a rooftop bar where you can take in the expansive Tokyo skyline. Meanwhile, local brand Tokyu Hotels opened Hotel Higashiyama last July in Kyoto. Located near Chionin Temple and Heian-jingu Shrine, staying at the hotel is a zen-like experience with rooms arranged around a central courtyard with a Japanese garden. Each room also comes with a box full of original tea utensils that you can use to brew your own Japanese tea.

For families, Hoshino Resorts, which currently operates 58 properties in and around Japan, has just opened RISONARE Osaka , which bills itself as a hub of creativity where children can draw on the walls and windows of their guest rooms with crayons. Marking itself as Japan's first hotel to embrace the Reggio Emilia Approach, an early childhood education program, it hopes to become a hotel that offers value by creating opportunities to nurture children's artistic creativity.

Further north, Club Med has opened its newest ski resort in the area, Club Med Kiroro in Hokkaido. The all-inclusive resort offers up some of the best skiing in the region and will feature a natural open-air hot spring and spa, with all the attractive features the brand continues to be known for .

If you've been saddened by the news of Danish restaurant Noma closing its doors, but don't have plans to visit Copenhagen before then, you may still be in luck. The long-standing "world's best restaurant" is holding a 10-week pop-up in the Ace Hotel Kyoto from March 15 to May 20, 2023, focusing on a tasting menu inspired by the region's distinct ingredients and culinary history.

And, of course, after you've exhausted all the traditional culinary adventures Japan has to enjoy, you can take respite in the comfort food of choice at one of the country's long-standing top hotels: Mandarin Oriental, Tokyo , which features 12 restaurants and bars across its 38 floors. You'll have everything from traditional Cantonese at Sense, upscale French cuisine at Signature, and even Michelin-starred Tapas Molecular Bar. At the end of the night, tuck away to the rooftop Mandarin Bar and admire Tokyo's glittering sprawl. It's good to be back. — Ryan Smith

Thomas Pickard

In unexpected social media trends of the year, the infamous Drake Passage—the notoriously rough body of water that separates South America and Antarctica—has made its rounds on TikTok. And that's because more people than ever are heading to the southernmost destination in the world.

Antarctica is heating up, both figuratively and literally. With the rapid growth of the expedition cruising industry, particularly in the luxury sector, getting to Antarctica has never been easier.

Between 2022 and 2023, nearly a dozen new polar-class ships have been or will be launched by both existing and new cruise lines: Viking Octantis and Viking Polaris, Silversea's Silver Endeavor and Silver Nova, Seabourn Venture and Seabourn Pursuit, Atlas Ocean Voyages' World Traveller; Aurora Expedition's Sylvia Earle; Albatros Expedition's Ocean Victory and Ocean Albatros; Scenic Eclipse II; and Swan Hellenic's SH Diana, among them. And that's not to mention numerous others that debuted in 2020 and 2021. Between them, you're treated to comforts like high-end spas, toys like helicopters and submersibles, and, of course, fine dining.

What's more, even land-based Antarctic expeditions are growing. Luxury operator White Desert just opened its third space-age glamping facility, Echo Camp , on the continent; to get there, White Desert flies guests from Cape Town to Antarctica via private jet.

With so many options for visiting Antarctica, there hasn't been a better (or at least a more convenient) time to visit the White Continent. But returning to Antarctica heating up, is it ethical to go?

As an icy continent, Antarctica is, perhaps unsurprisingly, directly impacted by planetary temperature change. But Antarctica's climate is complex and dynamic, with dramatic regional differences. East Antarctica, for instance, has seen some cooling trends; the South Pole, which is technically in East Antarctica, had its coldest winter on record in 2021. And long-term Antarctic sea ice trend shows essentially zero change, according to Climate.gov . But the Antarctic Peninsula in West Antarctica, where most expedition cruises sail, is warming dramatically.

It's important to acknowledge that cruising is a significant contributor to greenhouse gas emissions, just like flying. Even ships that use liquified natural gas, which is touted as a more sustainable alternative to diesel, contribute to emissions, just in the form of methane rather than carbon dioxide.

But what makes cruising to Antarctica worth the potential environmental trade-off is the continent's ability to turn you into an ambassador for protecting Earth. On one of my trips to Antarctica, a naturalist told us that often people don't care to protect what they don't know. Being able to fully immerse yourself in the wilderness of Antarctica—to hear the thunderous crack of a glacier calving and the roar of the tsunami that follows, to watch an Adélie penguin waddle across your path with a pebble in its mouth to build a nest with its mate, to witness humpback whales lunge feeding in an extraordinary display of graceful choreography—makes you care just so much more about not just Antarctica, but the entire planet.

That's why we encourage you to visit Antarctica, but we implore you to do so with the right intentions. Don't just book a trip to check off your seventh continent. Do your research into the company you book with, ensuring they're a member of the International Association of Antarctica Tour Operators . This organization ensures its members adhere to the best practices for protecting wildlife and the environment and take all precautions for human safety. And keep in mind that Antarctica is a remote, extreme, and dangerous place—listen to your guides at all times, and be highly mindful throughout your entire trip. A trip to Antarctica is an extraordinary privilege that shouldn't be taken lightly. Travel with intention, be safe and open yourself up to the wonders of the White Continent. — Stefanie Waldek

Bianca Loðbrók

Rome, Italy

If it seemed like everyone on your Instagram feed was in Italy last year, you’re not imagining things. A 2022 study by Allianz found that demand for Europe travel was up 600 percent, and Rome ranked as the fifth in-demand summer destination. That trend is likely to continue into 2023. A recent survey by the Leading Hotels of the World found that Italy is currently leading the pack for bookings this year.

Rome is called the Eternal City for a reason, but in addition to its many timeless pleasures, it has some compelling new reasons to go in 2023, especially if it’s been a while since your last visit. The Mausoleum of Augustus —the world’s largest circular tomb—reopened to the public in 2021 after an 8 million euros restoration. Also in 2021, the Colosseum opened the underground level known as the hypogeum, allowing visitors to walk the narrow corridors where gladiators prepared for the games and wild animals were kept before being hoisted up to the stage on wooden platforms. To visit the underground level, you must book a guided tour, such as the official Moon over the Colosseum tour , or a private tour with a company like Roma Experience .

Last year saw the inauguration of the Museo dell’Arte Salvata (Museum for Rescued Art), which displays looted or lost antiquities and other artworks that have been recovered before they’re returned to their rightful homes. In addition, a restoration of the Sacred Area of Largo di Torre Argentina —where Julius Caesar was assassinated—is currently underway. When it’s completed, visitors can join the cats at the Largo Argentina Cat Sanctuary and get up close and personal with the ruins, which lay just below street level in an open area in the heart of Rome’s centro storico.

In terms of modern developments, the city’s hotel scene is heating up in a big way, bringing hip new affordable options and luxurious properties by international brands. Already open are the Hoxton Rome and Mama Shelter Roma —where budget-conscious travelers don’t have to sacrifice style—and Soho House Rome and the W Rome , both of which boast rooftop restaurants and pools.

Coming soon are high-end hotels by Six Senses , Edition , Nobu , and Bulgari , in addition to Palazzo Roma, a luxury boutique hotel in a historic palazzo by the Shedir Collection (the company behind Hotel Vilòn and Hotel Maalot)—all slated to open in 2023. Plus, Thai brand Anantara is currently renovating the historic Palazzo Naiadi hotel on Piazza Della Repubblica.

Whether or not you splurge on a room, these new hotels are bringing buzzy restaurants and bars to attract locals and international visitors. The Bulgari Hotel, for example, will have a restaurant by lauded chef Niko Romito. The W has two hot restaurants: Giano by Michelin-starred Sicilian chef Ciccio Sultano and Otto Rooftop, which serves pizzas by esteemed Roman pizzaiolo Pier Daniele Seu, whose pizzeria Seu Pizza Illuminati is ranked number 8 on the list of the 50 Top Pizzerias in the world.

Indeed, it’s a perfect time for pizza aficionados to visit Rome. The city has seen a wave of next-gen pizzaiolos energizing the scene. Top spots include 180 Grammi in the off-the-beaten-path neighborhood of Centocelle, L’Elementare , which has locations in Trastevere and the Parco Appio, and I Quintili by pizzaiolo Marco Quintili, who hails from the province of Caserta, which is known for having some of Italy’s best pizzerias. A visit to Rome in 2023 will be a feast for all the senses. — Laura Itzkowitz

Courtesy of Four Seasons

Minneapolis, Minnesota

Prince got it right, per usual, when he told Oprah in a 1996 interview that he'd always live in Minnesota because "it's so cold it keeps the bad people out." The state's residents are notoriously nice, which makes Minnesota a particularly welcoming place to visit, no matter the weather. With the addition of a luxury hotel, a restaurant at the helm of pivoting American cuisine, and other must-see locales, it's easy to understand why you'd want to visit the land of 10,000 lakes. (Though, as Minnesotans will politely correct you, the state technically boasts 11,842 lakes—but who's counting?)

Start your stay in Minneapolis, the livelier of the Twin Cities. Hop on the light rail at MSP airport, and 30 minutes later, you'll step off in downtown Minneapolis, where you can check in for a stay at the state's first five-star hotel, Four Seasons Hotel Minneapolis . Located two blocks from the Mississippi River and four blocks from famed music venue First Avenue, the Four Seasons is within walking distance of all that downtown and its posh adjoining neighborhood, the North Loop, have to offer. That's assuming you can tear yourself away from eating every meal at Mara , the Mediterranean-inspired restaurant by award-winning chef Gavin Kaysen , located within the hotel.

One meal you must venture out for is a dinner at Owamni , the highly-praised restaurant at the center of the Indigenous foods movement. Perhaps you read about Owamni in The New Yorker , or maybe the name sounds familiar from their 2022 James Beard Award win for Best New Restaurant. Every menu item is "decolonized," as co-owner and Oglala Lakota chef Sean Sherman calls it, free of ingredients introduced to North America after Europeans arrived. Forget dairy, cane sugar, black pepper, and wheat flour. You don't need them, at least as far as the Owamni menu (which features dishes like bison stew and blue corn mush) is concerned. The restaurant is just an 11-minute walk from the Four Seasons, so go ahead and indulge in one more glass of whatever you're washing your elk short ribs down with. If the weather allows—always a gamble, though Minnesotans are bred to soak up every warm, sunny day—enjoy your meal on the patio overlooking the Mississippi River.

Add the Minnesota Zoo to your itinerary too. Located just south of the charming capital St. Paul, the zoo is not only home to lions and tigers and bears (oh my!) but also the world's longest elevated pedestrian loop. The Treetop Trail is a 32-foot-high, 1.25-mile walking path through the zoo's various lush landscapes, including a reflection pond, wetlands, and, as the name implies, a forest. The trail's multiple access points, with elevators and ramps, allow guests of all mobility levels to enter and exit in different locations to get a glimpse of their favorite animals. If all goes to plan, the Treetop Trail will open this summer, hopefully just in time to coincide with the zoo's annual and adorable Farm Babies exhibit.

For a more all-encompassing view of the midwest, book Viking's new Great Lakes Collection cruise. The two-week-long excursion travels between Duluth, Minnesota, and Toronto, winding through the Great Lakes with pit stops at iconic locations like Niagara Falls and Mackinac Island.

We like to think Prince would be the first aboard. — Megan McCarty

Maximilian Guy McNair MacEwan

Tulum, Mexico

The city that launched a thousand hashtags and the poster child of boho-chic, Tulum is one resort town where every year brings something new. Between the booming beach clubs and luxurious boutique hotels, there are many reasons why travelers keep returning again and again to this once-sleepy fishing village next to the Mayan ruins. Roughly a two-hour drive from the Cancun Airport, Tulum has always proved rewarding for those willing to go the extra mile, but the coming years are promising an easier way to get there so that you can skip the pricy cab fare or the rental car.

There are two massive infrastructure projects on the horizon in Tulum: the Maya Train and a brand-new international airport. Construction has been underway on the Maya Train, which will connect Tulum to not only Cancun but other major cities on the peninsula like Bacalar and Izamal. The first section of the train line is expected to open in December 2023, but the project has also been controversial, enduring harsh criticism from environmentalists and human rights advocates .

Meanwhile, the new airport will sit 20 minutes south of the city center near the ruins of Muyil. The first route will run between Tulum and Mexico City's brand-new airport, Felipe Ángeles (AIFA), and low-cost airlines are already eyeing the new landing strip. It's been given an opening date of December 2023, but it might take until mid-2024 for the regular service to kick in. Both projects are working towards decongesting traffic from Cancun as more and more holidaymakers are finding their way down to Tulum worldwide. The new international airport will also give travelers a better starting point for exploring the southern reaches of Quintana Roo, like the multicolored lakes of Bacalar (two hours south of Tulum) and the far jungle side of the Sian Ka'an Biosphere Reserve.

Tulum's beachfront is stacked with luxury hotels that claim the best location in the city and are always trying to make the biggest splash in art and design. You can find the influencer set lining up for snapshots in front of the "Ven a la Luz" sculpture at the Ahau Tulum Resort or booking the top suite La Valise , where the bed rolls out onto the balcony so you can sleep under the stars. However, Hilton has just opened two new hotels in the area, which will pose shiny new offerings for travelers in 2023. The centrally-located Motto delivers Tulum style with a rooftop infinity pool, and with comparatively affordable rates, it's a good choice for those who plan to bounce between the city center and the beach. Alternatively, the Conrad Tulum Riviera Maya is 20 minutes away from Tulum proper, sitting on the turtle-filled beaches of Akumal, but the resort offers a more traditional Riviera Maya resort experience, but with the Tulum twist of holistic wellness experiences and bass-thumping DJ sets.

As always, Tulum's beaches are the star attraction. The gentle blue waves are watched over by the ruins of an ancient Mayan city, and the wind conditions entice kite surfers to strap on their boards and fly. The only thing that could ruin this picture is the massive clumps of sargassum seaweed that wash up on the shores daily. However, this problem will be mitigated in 2023 thanks to a new 1.4-mile-long anti-sargassum barrier that stops the seaweed before it washes up on the beach.

Tulum is a place that is constantly transforming, and with many promises on the horizon to make it even more accessible, this is a place to watch. — Jamie Ditaranto

Honestly, there is no wrong time to visit Disneyland . But making a pilgrimage to "The Happiest Place on Earth" during 2023 will make your visit extra sweet, and we're not just talking about the consumption of the park's sugar-coated churros.

This year the Walt Disney Company is celebrating a century of creating its unique brand of animated magic. The Disney Brothers Cartoon Studio—which it was initially named—was formed on Oct. 16, 1923, just months after 21-year-old Walt made the move to Los Angeles. There will be a year-long cross-company global observance to honor the centennial, with Disneyland being the centerpiece of the celebration. Beginning on Jan. 27, 2023, the park will feature added entertainment, festivities, and an abundance of razzle dazzle sprinkled throughout the park—all for the Disney100 Celebration , Sleeping Beauty's castle will be given a platinum-hued glow to kick it all off. The castle will also be the focus of the new nighttime extravaganza entitled Wondrous Journeys . This brand new show will use the castle, Main Street U.S.A., Rivers of America, and the facade of "it's a small world" as the canvas for a visual cavalcade featuring snippets and nods to every film that Disney has released during the past hundred years. Meanwhile, over at California Adventure, this year will see the debut of World of Color - ONE , the new water projection show paying homage to Disney classics, both new and old, alongside moments from "Star Wars" and Marvel movies.

Disney parade lovers will be thrilled with the return of the wildly popular " Magic Happens " parade in late February. The over-the-top extravaganza pays tribute to cherished moments from Disney's films from "Moana" to "Frozen" to Pixar's "Coco" with music, dancing, and elaborate floats, all led by an iridescent outfitted Mickey Mouse. But Mickey will have much more than merely a parade presence.

Since "it was all started with a mouse," as Walt Disney once famously stated, it's only fitting that Mickey Mouse will star in this year's most anticipated debut. On March 27, Mickey's Toontown, which has undergone a massive remodel, will reopen to guests. The reimagined land will feature CenTOONial Park, a sprawling grassy knoll, interactive play areas, and a bevy of water features, which will be a welcome addition on those hot southern California days. The highlight of the land is the west coast debut of Mickey & Minnie's Runaway Train , opening on Jan. 27. The attraction—which already exists in Hollywood Studios in Walt Disney World—will be housed in the memorabilia-filled El CapiTOON Theater.

Over in Critter Country, big changes are on the horizon. Disney is transforming the wet and wild Splash Mountain into Tiana's Bayou Adventure. While this metamorphosis won't be complete until next year, you can get a taste of the "Princess and the Frog" vibe with the debut of Tiana's Place. The French Market in New Orleans Square, right around the bend from Critter Country, will be reimagined with a menu to reflect Tiana's culinary talents for dishes such as gumbo and beignets.

Speaking of beignets, whenever there is something to celebrate, Disneyland invariably cooks up something tantalizing and wildly creative. The year will be sprinkled with an eclectic array of new treats, both sweet and savory, along with food-centric commemorative souvenirs like the Mickey Mouse popcorn buckets and sippers, to go along with all the other commemorative Disney100 apparel and merch available for purchase.

If you've been looking for a good excuse to visit the "Happiest Place on Earth," partaking in the Disney100 Celebration is a pretty worthy one. Plus, there are churros. — Sunny Chanel

Kuala Lumpur, Malaysia

Few cities in Asia and the world blend an opulent British-colonial past with ever-growing, space-age skylines like Kuala Lumpur, shortened to "KL" by most locals—and now, Malaysia's capital will soon be more accessible than ever to visit.

Expect more seamless connections from the U.S. to this Southeast Asian gateway after the Federal Aviation Administration upgraded Malaysia's air safety rating in October 2022. A coil of highways and light-rail transport systems connects the airport to the former small towns of the Klang Valley, which now function as KL's many thriving residential neighborhoods.

They attract foreigners who find no match for Kuala Lumpur's low cost of living and quality of life. Since last year, Malaysia's De Rantau Pass , Southeast Asia's first full-fledged digital nomad visa, has a rock-bottom income requirement of $2,000 a month and allows stays of up to two years.

Today, the Klang river that marked the city's humble beginnings—Kuala Lumpur means "muddy estuary" in Malay—is strangled by development but still flows by some of the old city's architectural gems, such as the Jamek Mosque and the old Kuala Lumpur Railway, completed in 1916 by the former British colonialists. These old dames rub walls with modern buildings, monorail, LRT overpasses, shopping malls, and futuristic skyscrapers.

The next giant to open mid-2023 is Merdeka 118, the world's second-highest building. Soaring above the tourist enclave of Pasar Seni and Petaling Street, the city's bustling Chinatown, this 118-story, 2,200-foot tall, dark glass tower stretches up to the sky as the supreme example of Malaysia's world aspirations.

Before that, the 88-story, 1,400-foot-high Petronas Towers held the world's record for the tallest building from 1998 to 2003. These futuristic twin towers are the trademark of KLCC, Kuala Lumpur's glitziest and central neighborhood, filled by the city's largest shopping malls and the plushest entertainment and dining options.

Perched on the 48th floor of the Naza Tower, literally "haute" restaurant Dewakan boasts authentic Malaysian dishes prepared with rare ingredients and stunning views of the Klang Valley hemmed by the viridian slopes of the nearby Genting Highlands, the city's quickest getaway to fresh air, shining casinos, and a plethora of resorts.

It's no wonder that in December 2022, Dewakan and the French-inspired DC by Darren Chin earned a star each in the first Michelin guide to Kuala Lumpur and northern sister Penang island. But Michelin's recommendations only scratch the surface of Kuala Lumpur's labyrinthine food scene, which mixes Malay, Chinese, Indian, and international cuisines and boasts some of Asia's best street food culture.

First-time visitors usually spill from bar-and-nightclub strip Bukit Bintang to the adjacent tourist-friendly Jalan Alor, a haven of Chinese seafood and staple dishes like KL Hokkien Mee (noodles smothered in a sweet-salty black soy sauce with prawns, pork belly, and cabbage) and bak-kut-teh (pork ribs cooked in a broth of herbs and spices).

But the savviest local foodies brave the city's eternal traffic jams to venture out of the center to suburbs like Petaling Jaya, where Marriott opened minimal-chic Le Meridien in June 2022, and Subang Jaya—in particular, its SS15 district. From Jibril's irresistible salted egg butter chicken to Uncle Seng's choice of handmake pork and chicken curry noodles, and the zesty pork burgers of Burgertory , this district will add inches to your belt.

When the city becomes too much, one doesn't have to travel far to wind down in nature. The longest trail at Kota Damansara Community Forest Reserve, Denai Tiga Puteri Peak, is a two-hour out-and-back scrawl across the rainforest to a viewpoint overlooking a busy highway and the city's skyline.

For more challenging trails, Bukit Saga in the northeastern area of Ampang has something for every level, from quick strolls to a whole day hike across the connecting Saga and Apek hills. Bukit Gasing in Petaling Jaya is next to the city's heart and can also be visited by car, driving up to a perfect viewpoint to soak Kuala Lumpur's lights come alive after pink-hued sunsets. — Marco Ferrarese

Your Trip to Israel: The Complete Guide

Top Mexico Destinations

These Are the 13 Best Non-Alcoholic Bars in the US

The Beaches of Cancun and the Mayan Riviera

The Best Christmas and Holiday Events in the Southeast U.S. for 2022

Your Trip to Tulum: The Complete Guide

Where to Go in 2021: 10 Future Trips You Can Start Planning Now

Guide to Planning a Trip to Israel

The Top 18 Things to Do in Tokyo

The 10 Most Elegant Cities in the World

Top 15 Destinations in Israel

Best Dreams Resorts

Where to Go in 2020: The Best Places to Travel This Year

Best Luxury Hotels

Best Hotel Booking Sites

The 7 Best Beaches in Tulum

The 18 best places to travel in 2023

Featured Image

For many people, this year marked the first time since the onset of the coronavirus pandemic that travel was back within reach. It was a year defined by joyous reunions — reconnecting with friends and family in person, rediscovering favorite destinations and taking stock of this new, changed world.

It was also a year of novel travel challenges . As demand soared, so, too, did prices. We returned to the roads and skies to find a travel industry that could barely keep up with our ravenous appetite to explore the globe.

But somehow, our love of travel has endured, our wanderlust is just as insatiable as ever and destinations around the world are beckoning us to visit.

That's why we're thrilled to share the destinations on our list of the best places to go in 2023. And this year, we've not only tapped our editorial team to contribute their tips and insights but also our extraordinary network of writers from around the world.

Reaching your travel goals has never been easier when you download the free TPG App !

As always, we looked at exciting new hotel openings and boundary-pushing flights, plus the places that embody the travel trends and philosophies we see taking shape in 2023 and beyond: The destinations prioritizing sustainability, focusing on Indigenous and community-based tourism and encouraging travelers to venture beyond the obvious gateway or itinerary.

We also saw a proliferation of innovative new ways for travelers to use their points and miles to experience the world, including exciting ultra-long-haul flights where miles will come in handy and hotels in destinations that previously might have been absent from most reward travelers' maps.

As we head into 2023, get excited (we are!) about embarking on unforgettable journeys to new corners of the globe, prepare to take a second look at places you already thought you knew and connect more personally with the people who call them home along the way. We hope this list of places to visit rekindles your passion for travel and look forward to exploring this wonderful, awe-inspiring planet with you. — By Eric Rosen and Melanie Lieberman

Aotearoa-New Zealand: The future of inclusive travel

travel plans for 2023

Best for sustainability-focused outdoor adventurers and sports enthusiasts.

Laid-back beach towns, award-winning wine, genuine hospitality and outdoor adventure aren't the only reasons why you should put Aotearoa-New Zealand at the top of your 2023 travel list.

Although the country's commitment to sustainability has long, deep roots (more than 33% of its land is protected), New Zealand's tourism industry launched the Tiaki Promise, a sustainability pledge, just prior to the pandemic. The Maori word "Tiaki" means to care for people and places, so the aim of this pledge is to avoid overtourism and encourage visitors to explore lesser-known destinations.

One way to do so is to seek new Maori cultural encounters and experiences, such as a traditional hangi feast in Rotorua, which is prepared in underground pits, after a visit to the New Zealand Maori Arts and Crafts Institute. Or, take an interpretive storytelling trek up Maunga Hikurangi on the North Island's east coast. If you're there in June or July, you can celebrate the Maori New Year, Matariki, which is based on the lunar calendar and became an official public holiday in 2022.

Next year, New Zealand will also co-host the largest FIFA Women's World Cup ever along with Australia. Matches will be played on both the North and South islands. Along with other large sporting events like the Women's Rugby World Cup, it's a clear example of the nation's efforts to promote diversity and inclusion as international visitors return.

A handful of new hotels have opened recently, too, such as the art-filled Park Hyatt Auckland , the environmentally friendly Hotel Britomart in Auckland's central business district and, on the South Island, The Carlin Hotel in Queenstown, which overlooks the Eyre and Remarkables mountain ranges surrounding Lake Wakatipu.

Getting to the country from the U.S. is even easier now with Air New Zealand's new nonstop flights from New York's John F. Kennedy International Airport (JFK) to Auckland Airport (AKL) and Qantas' launch of the same route starting in March 2023.

TPG tip: If you're staying in Tamaki Makaurau, the Maori name for Auckland, explore one of the towns or nearby islands in the harbor. The ferry ride to Devonport takes 15 minutes, while Waiheke Island is only 40 minutes away by ferry. The latter has fabulous beaches and wineries to explore using a hop-on, hop-off bus. — By Becky Blaine

Orlando: Easy fun with classic experiences

travel plans for 2023

Best for roller coaster riders, of course, but also space geeks and culture freaks.

Whether you want to feel like you're in outer space, watch an actual rocket lift off or catch a concert in one of the world's best theaters, Orlando is the destination to visit in Florida — and 2023 is going to be a banner year for the city.

Many travelers come for the world-class theme parks, but Orlando is undergoing a travel renaissance that includes a just-opened terminal at Orlando International Airport (MCO) and 170 miles of railway that will connect the high-speed Brightline train from Orlando to Miami by mid-2023.

But don't hop the train too fast. Book tickets to a concert at Dr. Phillips Center for the Performing Arts' Steinmetz Hall, which opened in 2022 and is rated as one of the world's most acoustically perfect spaces. An urban pocket park downtown called Art2 is also elevating this area of Orlando with can't-miss experiences, including performances and food trucks.

Cape Canaveral, an hour east on the coast, is also now home to Gateway: The Deep Space Launch Complex, a 50,000-square-foot, multilevel addition to the Kennedy Space Center that's full of interactive exhibits. And that's to say nothing of the full lineup of planned rocket launches travelers can check out over the course of 2023.

Of course, it's always a good idea to visit the theme parks, especially to catch the final months of Disney World's 50th-anniversary celebration , which includes a reimagining of Epcot with that park's first-ever roller coaster, Guardians of the Galaxy: Cosmic Rewind , and the spring 2023 debut of Tron: Lightcycle Run in the Magic Kingdom.

Disney World is also home to the Star Wars: Galactic Starcruiser , a "Star Wars"-themed journey unlike any other. The immersive, interactive two-night hotel experience (ahem, space mission) opened in early 2022.

Walt Disney World Resort isn't the only theme park behemoth elevating the park experience in 2023. Universal Studios Florida opened the thrilling VelociCoaster ride just last year, and it's keeping the excitement up with an all-new theme park, Epic Universe, already under construction. It will deliver new rides, themed lands, hotels and restaurants.

TPG tip: If you are one of the millions of travelers who rent a car in Orlando each year, there is a new 7-Eleven on the airport property where you can refill your tank at retail prices and make a pit stop to grab snacks for your journey. — B y Summer Hull

Oslo: Europe's coolest art capital

travel plans for 2023

Best for art and design lovers seeking new city-shaping museums and hotels.

Norway continues to claim the attention of travelers, but in 2023, all eyes are on the capital city, which is finally ready to flaunt its latest investments in the arts and hospitality.

Across from the white, angular slashes of the opera house's Carrara marble ramps and staircases is the curving 13-story tower housing the new Munch Museum, which opened in 2021. Even more imposing is the sprawling new National Museum, now one of Europe's largest art museums, which houses works from Edvard Munch's iconic "The Scream" to masterpieces from European artists like Pablo Picasso, Claude Monet and Henri Matisse.

This fall also saw the debut of Sommerro, an art deco hotel packed with contemporary art collections curated by museum director and art critic Sune Nordgren, along with 1930s works by Norwegian master Per Krohg — including a mosaic feature in the restored public baths, which opened in November. There's more to come from the boutique hotel and cultural center next year, including the addition of Villa Inkognito, an 11-suite retreat in a former 19th-century residence.

You can even bookend your trip to Oslo by venturing farther south to Kristiansand, where Kunstsilo, a modernist Nordic art museum, will debut next year inside an award-winning functionalist silo from the 1930s.

TPG tip: It's never been easier to explore beyond Oslo thanks to a flurry of new flights and cruises. Low-cost carrier Norse Atlantic (which began operating in 2022) continues expanding its reach in the U.S. by offering a number of promising nonstop routes, including one between London's Gatwick Airport (LGW) and New York's John F. Kennedy International Airport (JFK) that's coming next year. Norwegian airline Widerøe is connecting Bergen to four new European cities next summer as well. For those interested in heading north, Norway's oldest cruise company, Hurtigruten, is restarting the Svalbard Express next year, while Viking and Disney have announced new itineraries to the remote Arctic region . — By Melanie Lieberman

Jordan: Connections by air, land and sea

travel plans for 2023

Best for travelers who want a taste of the ancient world at the heart of the modern Middle East.

Home to some of the world's oldest pieces of history, Jordan is on many travelers' bucket lists, especially now that there are several new additions on the way. In 2023, this Middle Eastern country is channeling its renowned hospitality to welcome travelers via new flights and a host of new hotels and experiences.

In the capital city of Amman, The Ritz-Carlton is the latest luxury hotel to join the gaggle of points-friendly properties near the city's 5th Circle landmark. Lavish white interiors and crystal chandeliers bedazzle the new hotel, which has 194 rooms and 34 suites with floor-to-ceiling views of the capital's sand-hued buildings. Next summer, Radisson will pump up its Middle East portfolio with Radisson Blu Hotel, Amman Galleria Mall. And across the red sand desert, the Crowne Plaza Resort Petra will reopen after a 10-year renovation and expansion.

Northwest of Amman, the former ancient trading town of Al-Salt became Jordan's sixth and latest UNESCO World Heritage Site due to its reputation as "the city of tolerance and urban hospitality." History and design fans can explore touches of European architecture alongside the city's distinct yellow limestone facades. This city is also a new stop on the Jordan Trail's Thru Hike. Launched in 2017, the trail offers the chance to spend 40 days hiking through eight regions that, together, traverse the entire country. Originally connecting 52 villages, it's recently been upped to 75 different communities.

Nearly 75% of Jordan is covered in pomegranate-hued sand, but head south and the watercolor greens and blues of the Red Sea emerge. Here, cruising is making waves in a country renowned for its mystical desert landscapes. Emerald Cruises recently debuted its first oceangoing yacht the Emerald Azzurra, which sails from the famed seaside city of Aqaba to Athens, Greece. Next year, Windstar Cruises is following suit by launching new itineraries from Amman to Athens and Athens to Dubai, with a stop at Aqaba.

TPG tip: Hopping on a flight to Jordan from select North American cities has just gotten easier. United has launched its first-ever direct flight from Washington, D.C.'s Dulles International Airport (IAD) to Amman's Queen Alia International Airport (AMM) , which departs three times per week. Last summer, Royal Jordanian Airlines, a Oneworld member, also launched a new route from Amman to Toronto via Montreal, and it will be increasing frequencies to Chicago, Detroit, Montreal and New York in the spring and summer of 2023. — By Katie Lockhart

American waterways: Rediscovering our backyard

travel plans for 2023

Best for travelers craving a nostalgic way to see America's small towns.

There's something charming about life along the water — and we're not talking about the swanky condos overlooking Miami Beach or Malibu, California's Billionaires Beach. Think instead of historical small towns like Natchez, Mississippi, and Muskegon, Michigan, as well as industrial cities like Pittsburgh, Milwaukee and Chicago, which have long relied on the nation's waterways.

American lakes and rivers remain key commercial arteries, but the cruise industry has turned them into some of the world's top leisure destinations as well thanks to a slate of new, offbeat itineraries that are only going to draw more passengers in the coming years.

Although Great Lakes and U.S. river cruises have been around for more than a century, 2023 could be one of the best years yet to sail domestically thanks to lines like American Queen Voyages , American Cruise Lines , Ponant , Viking and Pearl Seas Cruises, which are adding more capacity and itineraries along the Mississippi, Ohio, Columbia and Snake rivers; the Great Lakes; and the Chesapeake Bay.

Viking's new expedition arm rolled out its first two ships, Viking Octantis and Viking Polaris, which both spent time sailing the Great Lakes in 2022. Next year, travelers can also look forward to two new vessels, American Eagle and American Glory, from American Cruise Lines. The ships will debut along the East Coast and sail exclusively domestic itineraries. Additionally, American Queen Voyages will roll out the longest river voyages to date: 23-day sailings on the Mississippi and Ohio rivers .

If you book a domestic cruise, you'll see unexpected sides to major cities like Cincinnati, where the National Underground Railroad Freedom Center provides a sobering experience, as well as Detroit, which is a staple on many Great Lakes voyages, and New Orleans along the Mississippi. You might also visit towns such as Madison, Indiana, home to stately houses and a historical saddletree museum, that you might not have heard of otherwise. With more itineraries rolling out over time, there will be plenty more destinations to discover along America's waterways.

TPG tip: If you're looking to engage your competitive spirit, book American Queen Voyages' Kentucky Derby Cruise on American Countess. During the sailing on May 3, 2023, the boat will go head-to-head against two other vessels in Louisville, Kentucky's Great Steamboat Race, part of the annual Kentucky Derby Festival. — By Ashley Kosciolek

Los Angeles: In-person events are the hottest ticket in town

travel plans for 2023

Best for travelers seeking a new side to the City of Angels.

Events for sports enthusiasts and tech acolytes will draw big crowds to Los Angeles next year.

In January, the College Football Playoff National Championship will kick off at SoFi Stadium and Hollywood Park, and the 123rd U.S. Open Championship golf tournament will be held at the Los Angeles Country Club in June. A third major event, the 40th Annual Breeders' Cup horse racing world championship, will gallop out of the gate at Santa Anita Park in November. The venue sits across the street from the still-new Le Méridien Pasadena Arcadia.

You'll also want to get your virtual reality headset ready, because E3 is getting back in the game, live and in person this June at the Los Angeles Convention Center. The video game industry's biggest annual event was held virtually in 2021 and canceled outright in 2022.

It will at long last be easier to get around Los Angeles International Airport (LAX) , too. After three years of construction, the Automated People Mover at LAX will finally open, connecting all terminals, the Metro Rail and a new rental car center. This state-of-the-art train will reduce travel time both to and within the airport.

Even frequent visitors will find exciting new places to bed down in LA since eight major hotels opened in 2022, including the Hyatt -branded tommie Hollywood, The Shay in Culver City and the adjoining Hyatt Place and Hyatt House LAX/Century Blvd. Two Marriott hotels — a Moxy and an AC — will debut downtown in the 38-story Fig + Pico tower, which sits across from the convention center and Crypto.com Arena. A few blocks away, a $1 billion, Frank Gehry-designed mixed-use development called The Grand LA opened. Here, you'll find Hilton 's splashy Conrad Los Angeles and four new restaurants from chef José Andres.

Also new downtown is the Sixth Street Viaduct, a 3,500-foot-long bridge with an accompanying 12-acre park with walking and bike trails. Spanning the Los Angeles River, this bridge connects downtown's Arts District with the Mexican food hot spot, Boyle Heights.

TPG tip: The Los Angeles Dodgers are considered the early-odds baseball team to beat in the 2023 World Series, so we recommend keeping an eye out for autumn points deals at downtown LA hotels near Dodger Stadium. — By Melanie Wynne

South Africa: More flights to wildlife sites

travel plans for 2023

Best for nature lovers dreaming of visiting the Rainbow Nation.

South Africa has a wealth of natural and cultural riches that travelers never tire of exploring, from the Big 5 of safari lore (elephants, lions, leopards, hippos and buffaloes) to the historic steps of Nelson Mandela's "Long Walk to Freedom." One thing the country has been lacking, however, is direct flights to both Cape Town and Johannesburg via multiple U.S. carriers.

In mid-December, Delta will commence a triangle service, flying the Airbus A350 from Hartsfield-Jackson Atlanta International Airport (ATL) to Johannesburg's O.R Tambo International Airport (JNB) and then on to Cape Town International Airport (CPT) with a nonstop return from there. And through a special arrangement with the Department of Transportation , United is now offering nonstop flights between Washington, D.C.'s Dulles International Airport (IAD) and Cape Town International Airport (CPT) using a Boeing 787-9 Dreamliner. This is in addition to its nonstop services from Newark Liberty International Airport (EWR) to both Cape Town International Airport (CPT) and Johannesburg's O.R. Tambo International Airport (JNB).

When they arrive, travelers will find new safari lodges opening next year in some of the best wildlife-viewing destinations. The Tswalu concession in the southern Kalahari Desert is South Africa's largest private reserve — and it's less than two hours away by plane from both Cape Town and Johannesburg. There are few lodges here, though, so the new Loapi Tented Camp opening in 2023 is truly notable. With just six modern, eco-friendly tented micro-camps that are perfect for privacy, it will feel like you have the remote savannah all to yourself as you head out on private ranger-led safari drives to spot African wild dogs and desert black rhinos.

Also set to open in 2023 is The Homestead, a sustainability-focused luxury lodge in the secluded Nambiti Private Game Reserve. Nestled into the mountains of malaria-free KwaZulu-Natal, the lodge is around a three-hour drive from either Johannesburg or Durban. In addition to a dozen sleek safari suites with expansive wilderness views and butler service, expect electric safari vehicles for game drives and innovative energy-saving touches as part of the lodge's larger conservation efforts, such as grass-planted roofs and a solar farm.

TPG tip: Plan a trip around South Africa's epic music festivals, including Johannesburg's Afropunk Festival on Constitution Hill, the seat of the country's lawmakers, in December. In March, the largest music festival in sub-Saharan Africa (the Cape Town International Jazz Festival) takes center stage. And AfrikaBurn, South Africa's answer to Burning Man, sets up on the Eastern Cape in April. — B y Melissa Klurman

Rome: The Eternal City shines anew

travel plans for 2023

Best for history buffs and hotel enthusiasts itching to discover ancient ruins amidst modern luxury.

In 2023, Rome's full historical heritage will be front and center for visitors to enjoy.

A project to open the Sacred Area of Largo di Torre Argentina (where Julius Caesar was assassinated) via a series of elevated walkways is slated for completion next summer. The archaeological site near the Pantheon was unearthed in the 1920s but has been inaccessible for decades. It joins The Mausoleum of Augustus, which reopened in 2021 following an 8 million euro ($8.2 million) restoration, as one of the ancient sites newly accessible to visitors.

Additionally, the Museo dell'Arte Salvata (the Museum for Rescued Art) opened in 2022. Here, precious antiquities that were returned to Italy after being plundered from archaeological sites and trafficked on the black market to auction houses, private collections and even institutions like New York's Metropolitan Museum of Art are on display. The exhibits will change, but you might see sculptures, ancient coins or even an amphora painted with erotic scenes that dates back to the sixth century B.C.

But there are new, modern developments luring luxury travelers back to Rome, too.

The arrival of international brands like W, Soho House, The Hoxton and Mama Shelter, plus boutique hotels like The First Musica and Umiltà 36 have heralded a contemporary hotel boom. Next year's openings will up the ante even more, with arrivals by Six Senses, Edition, Bulgari and Nobu, as well as a renovation of the 19th-century Palazzo Naiadi, a neoclassical landmark on Piazza Della Repubblica, by Anantara.

Rome will also see increased airlift from the U.S., with three daily seasonal flights (up from two) on Delta from New York's John F. Kennedy International Airport (JFK) to Rome's Fiumicino Airport (FCO) and a new daily seasonal route from San Francisco International Airport (SFO) to Fiumicino Airport (FCO) on United , both of which will launch on May 25.

TPG tip: The best way to explore the Eternal City is on two wheels. Just in time for the 2023 season, Scooteroma is revamping its popular Street Art Vespa Tour and debuting a brand-new experience focused on the city's oft-overlooked early 20th-century art and architecture, such as the iconic Vittoriano Emmanuel II National Monument in Piazza Venezia. — By Laura Itzkowitz

Bangkok: Setting the table for an epic comeback

travel plans for 2023

Best for passionate foodies and arts aficionados.

For the last few years, Bangkok has been quietly setting the stage for a monumental rebound once the travel floodgates reopened and international tourists returned en masse.

On the Chao Phraya riverfront, a luxury hotel revival led by Capella and Four Seasons outposts has been underway since 2020. Both properties house destination restaurants, including soulful Thai at Capella's Phra Nakhon and the swanky Buenos Aires-themed BKK Social Club at the Four Seasons. This summer, Hong Kong's Mott 32, plus five other dining outlets, arrived at The Standard, Bangkok Mahanakhon around the corner. Early next year, Southeast Asia's first Soho House opens in Bangkok with multiple bars and restaurants (plus a 39-foot outdoor pool), and an Aman will follow in the coming years.

Hotels aren't the only places for tourists to experience the energy of Bangkok's evolving culinary scene. Innovators all across the city are transforming it into the world's next great food destination. Just this year, a former monk opened Small Dinner Club, which serves offbeat dishes like dessert tom yum, while mixologists at Mahaniyom Cocktail Bar craft boozy, zero-waste concoctions starring an individual element like coconut or squid.

The 2023 Michelin Bangkok guide features 35 starred restaurants (five more than last year). Additionally, both Samrub Samrub Thai and Raan Jay Fai ranked on the World's 100 Best Restaurants list in 2022. Buzz is gathering around watering holes like No Name Noodle, which opened in 2022 and serves just 35 bowls of Japanese soba per day, and chef Arnaud Dunand Sauthier's just-opened, alpine-inspired restaurant Maison Dunand as well.

Bangkok's art scene is also reawakening. Just before the pandemic, 31-year-old Mook Attakanwong founded ATT 19, an exhibition space in a former Chinese school where works broach once-taboo topics like mental health. At Aurum The River Place, exhibits range from street art to a subway car installation.

Airlines are putting flights to Thailand back on their schedules, too. Air Canada's seasonal route from Vancouver, British Columbia, to Bangkok running through March 24 is the first nonstop from North America in more than a decade. Just don't forget to make those restaurant reservations first.

TPG tip: Spend a few days hiking through tropical, UNESCO-listed Khao Yai National Park and stay in a Bill Bensley-designed heritage train car suite at the brand-new InterContinental Khao Yai Resort , which is located just a 2.5-hour drive away from Bangkok. — By Kathryn Romeyn

Panama: Leading the way with homegrown tourism

travel plans for 2023

Best for adventure seekers looking to explore an untouched paradise.

Panama might be best known for its famous canal, but in 2023, all that changes for the Central American country, as previously untouched areas become more accessible to travelers. The country is a hotbed of biodiversity and an eclectic blend of cultures unlike any other in the region. Now, it's easier than ever to experience it all.

Launched in August 2022, Panama's community tourism network, SOSTUR, is a digital platform connecting travelers with rural communities and local tourism businesses. Travelers planning a visit for 2023 can select tours across 10 pilot communities in remote corners of the country. Experiences range from agritourism farm visits to sloth watching in the jungle.

Hikers will love exploring the pristine southern coast of Panama's Azuero Peninsula, which is brimming with tropical flora and fauna, natural caves and hidden beaches. Next year, the tour operator Azuero Adventures — based in the rural village of Cambutal — is introducing its Cerro Hoya Mountain Expedition, a six-day adventure that includes a three-day camping tour in Cerro Hoya National Park, home to some of the last areas of primary jungle on the peninsula.

Bookend your trip with a few days in the capital and a stay at the stylish new Hotel La Compañia, part of Hyatt's Unbound Collection. Also in the city's Casco Antiguo colonial district is the new Sofitel Legend Casco Viejo, an Accor-affiliated property slated to open before the end of the year. It has a desirable location on the water's edge and unobstructed city skyline and Pacific views.

Since Delta launched three new routes from Los Angeles International Airport (LAX), Orlando International Airport (MCO) and New York's John F. Kennedy International Airport (JFK) to Panama City's Tocumen International Airport (PTY) late last year, it has gotten that much easier for many flyers to visit Panama.

TPG tip : If you're flying to Panama on Copa Airlines, the nation's flag carrier, consider upgrading to see the new Copa Club lounge in Tocumen International Airport (PTY)'s new Terminal 2. It's a sprawling 21,500-square-foot space with buffet-style dining, leather loungers, a dedicated family entertainment area and a bar. — By Jordi Lippe-McGraw

Bhutan: A legendary trail reopens

travel plans for 2023

Best for adrenaline junkies craving both nature and culture.

When Bhutan reopened for tourism in September 2022, it also unveiled the highly anticipated Trans-Bhutan Trail, an ancient footpath that stretches for 250 miles across the country. Over the previous two years, the trail was carefully restored by people from around the country, connecting the popular western area with the less-traveled eastern edge of Bhutan.

For decades, hiking has lured mountaineers to Bhutan. The tiny Asian kingdom has exceptional trails, especially through the Himalayas, such as the famous Snowman Trek, a demanding 216-mile hike considered one of the toughest in the world. The newly restored Trans-Bhutan Trail, by contrast, has sections that can be tackled in single or multiple days, so it's more beginner-friendly. Hikers wind through forested mountains, rice paddies and bustling villages with new campsites and homestays along the way. While there are still challenging tracts, the intention is to open parts of the country that are less touristed.

As a commitment to a more sustainable tourism strategy, the country also implemented a new, higher $200 daily tourism fee. The tariff (which replaces a daily $65 fee) funds various economic, social, environmental and cultural developments and is partially intended to limit tourist entries to manageable numbers. It also means travelers no longer need to purchase packaged trips, which allows more flexibility to book preferred hotels and tours.

The country has no shortage of luxury lodges (Aman, Como and Six Senses all have properties here), and more are on the way. Next year, andBeyond will unveil the new Punakha River Lodge on the banks of western Bhutan's Mo Chhu River in a bucolic, rice-growing region. It will have tented suites and two villas designed in a traditional Bhutanese architectural style.

TPG tip: Along with the new daily tourism fee, travelers have to adhere to a number of rules, which include hiring a local guide (in certain areas) and not self-driving. The upside is a guide can unlock the country's history and reveal its storied heritage. The roads are also extremely steep and winding, so having someone navigate them for you is a major plus. When planning your trip, keep in mind that there are no direct flights from the U.S. to Bhutan. Most travelers transit via Bangkok or Delhi, both of which have direct flights with Drukair to Paro International Airport (PBH). —By Mary Holland

Mexico's Pacific Coast: Stylish new destinations emerge

travel plans for 2023

Best for swimmers, surfers and sybarites who appreciate design-driven beach resorts.

The roughly 1,200-mile stretch of mainland Mexico's Pacific Coast from Nayarit to Oaxaca is famous for the resort destinations of Puerto Vallarta, Acapulco and Zihuatanejo. But swanky new hotels, major infrastructure improvements and breathtaking natural scenery have brought three very different areas along it into focus for 2023: Riviera Nayarit, Costalegre and Riviera Oaxaqueña.

Beginning just north of Puerto Vallarta, Riviera Nayarit is undergoing one of Latin America's biggest luxury hotel booms. This 65-mile string of resort communities includes Punta Mita, already home to Four Seasons and St. Regis properties, as well as the surf town of Sayulita and, farther north, the up-and-coming Mandarina and Costa Canuva developments. Recent openings include the Conrad Punta de Mita , Secrets Bahia Mita, One&Only Mandarina and Auberge Resorts' ultra-exclusive Susurros Del Corazón. Rosewood Mandarina and Costa Canuva's Ritz-Carlton Reserve Riviera Nayarit are coming soon, along with the VidantaWorld theme, water and nature park.

The dramatic headlands and secluded beaches of the 60-mile Costalegre, which is 2.5 hours south of Puerto Vallarta, have drawn celebrities to enclaves like Careyes for decades. The region is about to take off with the opening of a new airport in Chalacatepec and continued improvements along the winding coastal artery, Highway 200. The posh Four Seasons Resort Tamarindo opened in November 2022 with 157 open-air rooms and suites, and the famed Las Alamandas boutique resort recently completed a top-to-bottom renovation. There's also the continued expansion of the 36,000-acre Chamela-Cuixmala Biosphere Reserve, home to a posh 40-room eco-resort with a Byzantine design.

Served by two smaller airports, including the recently expanded Puerto Escondido International Airport (PXM), Riviera Oaxaqueña is increasingly appealing to visitors seeking an easygoing, mindful vibe (think: yoga retreats and eco-conscious architecture). Grupo Habita's new Hotel Escondido and Hotel Terrestre offer understated luxury, while Puerto Escondido's adults-only Casona Sforza is an idyllic end-of-the-road beach retreat. And just down the coast, the artsy and diverse villages of Mazunte and Zipolite (with its LGBTQIA-popular, clothing-optional beach ) are blissful beach towns for chilling out.

TPG tip: The anticipated early 2023 completion of the Barranca Larga-Ventanilla Highway, which traverses a 10,000-foot-high mountain pass, will cut the drive time from Puerto Escondido to the historic town of Oaxaca, with its art galleries and renowned restaurants, from seven hours to less than three. — By Andrew Collins

Kenya: Africa's top ecotourism destination

travel plans for 2023

Best for wild-at-heart travelers seeking adventure and eco-friendly luxury.

Kenya has long been the standard bearer for sustainable tourism in Africa. The emergence of wildlife conservancies in the 1970s not only prevented poaching and illegal trade but also ushered in a new era of community involvement.

In 2023, Kenya's ecotourism movement will forge ahead with bold new initiatives to protect what is arguably the greatest safari destination on Earth. Kenya's emblematic mountain bongo (a critically endangered, notoriously shy type of antelope) will be repatriated to Mount Kenya from a preserve in Florida in a project spearheaded by the Meru Bongo and Rhino Conservation Trust. Sanctuaries within Mount Kenya National Park will also provide refuge to endangered black rhinos and draw on the knowledge and engagement of local Masai communities.

Points travelers will soon have even more reason to add the East African nation to their travel wish list. In 2023, Marriott will debut its first high-end safari lodge on the continent: the JW Marriott Masai Mara Lodge . Its location, at the heart of Masai Mara National Reserve, will ensure optimal wildlife viewing; the park is home to a staggering inventory of more than 450 animal species, including the Big 5. The lodge will feature 20 classic safari-style tents with canopy beds, stone tile floors and Masai-inspired prints and fabrics. Marriott has committed to hiring 50 individuals from the Masai community, too.

Beyond the Masai Mara, Amboseli National Park is home to an extraordinary density of wildlife thanks in no small part to conservation efforts such as the Amboseli Trust for Elephants. Today, the park is one of the best places on the planet to see long-tusked elephants, as well as giraffes, eland, zebras and wildebeest in large numbers. Debuting in November 2023, Angama Amboseli will comprise 10 luxury tented suites located within Kenya's first community-owned conservancy, the Kimana Sanctuary. All tents will frame views of Mount Kilimanjaro, but the main draw here, no doubt, will be the once-in-a-lifetime elephant encounters.

TPG tip: The Billionaire Resort & Retreat Malindi, an erstwhile A-list hangout that opened to the masses in 2022, offers the ultimate safari and Indian Ocean combination without any grueling border crossings. Located in Malindi (75 miles north of Mombasa, Kenya), the resort's opulent villas and gorgeous infinity pool overlook a private white sand beach you won't want to miss. — By Caroline Lascom

Turks and Caicos: Getting out in the archipelago

travel plans for 2023

Best for sun seekers and beach lovers.

Beyond the white sands and aquamarine waters you'll find around the Caribbean, Turks and Caicos offers exciting developments, including new hotels and cruise facilities, plus better airports that will make some of its previously remote islands much more accessible. So, it should come as no surprise, then, that Turks and Caicos has seen the fastest-growing travel demand by Americans year over year, according to TripAdvisor's Fall Travel Index .

To help with the influx of inter-island and private flights, the new South Caicos Airport (XSC) on South Caicos Island — the easternmost island in the Caicos group — will complete construction in June 2023. The government will also break ground on a new-and-improved international airport for Providenciales in early 2023, a project expected to cost $300 million.

Visitors will have plenty of new accommodation options, too. Andaz Turks & Caicos Residences at Grace Bay is targeting a spring 2023 opening and will be the first Andaz-branded resort and residential property in the Caribbean. Also coming in 2023, The Shore Club is adding eight six-bedroom pool villas to its iconic Long Bay Beach property. Travelers can also look forward to boutique-style suites and panoramic views of Grace Bay Beach at The Bight Hotel and Providenciales' newest resort and marina, South Bank Turks & Caicos, both of which are in the pipeline.

A recently completed dock extension at the Grand Turk Cruise Center can now accommodate larger cruise ships, so it's bound to be a port of call on more itineraries. Additionally, $1 million in grants has been distributed to water sports operators and beach vendors to accommodate the projected increase in cruisers.

TPG tip: For the first time since the pandemic, a full lineup of events is planned for Turks and Caicos in 2023. This includes the weekly Island Fish Fry at Bight Park and legendary events like the Conch Festival, the Valentine's Day Cup on Middle Caicos, the Caribbean Food and Wine Festival and the largest festival in Turks and Caicos, Maskanoo, a cultural celebration started by enslaved people in the 19th century mocking the wealthy islanders' costume balls. —By Devorah Lev-Tov

Charleston, South Carolina: A new museum casts light on a dark past

travel plans for 2023

Best for diving deeper into a much-loved city .

Yes, we know. Charleston on a "best of" travel list is a lot like saying "florals for spring" — universally popular but hardly groundbreaking. But in 2023, the International African American Museum will open in Charleston, heralding a new era for cultural tourism in the city. In the works for the past two decades, the museum officially opens its doors on Jan. 21.

The museum will be a powerful lens on the past and is fittingly located at Gadsden's Wharf, where slave ships docked in Charleston Harbor and thousands of enslaved Africans first set foot in North America. The museum is raised off this now-hallowed ground on 18 pillars, each 13 feet high — a monumental structure designed by renowned architect Henry Cobb.

Inside, exhibits explore both the history of enslavement and the stories of African Americans in South Carolina's Lowcountry from the past through the present. There's a genealogical center here as well. Outside, the African Ancestors Memorial Garden includes a reflecting pool facing the harbor and a soundscape that explores the diverse range of African languages.

Beyond the IAAM, Charleston is welcoming new nonstop flights to several cities. Breeze Airlines continues to roll out new flights, including two weekly nonstops each to Phoenix Sky Harbor International Airport (PHX) and Los Angeles International Airport (LAX) and six direct flights per week to Provo Airport (PVU) in Utah, which all commenced in November. Earlier in 2022, Breeze rolled out daily nonstops to Orlando International Airport (MCO) and New York's Westchester County Airport (HPN).

On the hotel front, travelers can stay at the historic Charleston Place hotel, which is under new ownership as part of the Beemok Hospitality Collection and in the midst of a $100 million renovation. Mills House Charleston in the city's French Quarter recently emerged from a complete refurbishment as the city's first Curio Collection by Hilton property. The Loutrel, a new luxury hotel in the heart of Charleston's historic district with a buzzy on-site restaurant, is also worth checking out.

TPG tip: Spoleto Festival USA presents more than 150 performances of opera, dance, theater, classical music and jazz spanning two full weeks from Memorial Day through the beginning of June. It's a fun time to plan a visit, and there are numerous hotel package deals available. — By Melissa Klurman

Ecuador: Coastal towns capture the limelight

travel plans for 2023

Best for travelers searching for new destinations to unlock with points.

Though Ecuador's capital city, Quito, and remote Galapagos Islands may be the first to come to mind, exciting developments along the country's Pacific Coast are drawing a new wave of adventurers to unexpected corners of the nation.

In March of 2022, Kontiki Expeditions launched expeditions aboard the exclusive M/S Wayra, a nine-stateroom yacht that bears the distinction of being the first "water-based" Small Luxury Hotels of the World member, which partners with World of Hyatt . That means travelers can earn Hyatt points while exploring such seldom-visited ports of call as the surf spot San Mateo and Isla de la Plata, often referred to as an inexpensive alternative to the Galapagos.

Travelers eager to connect with Ecuador's overlooked coast can also take advantage of the country's increased airlift: LATAM resumed its route between Miami International Airport (MIA) and Mariscal Sucre Quito International Airport (UIO) in October with daily flights, making it altogether easier for Americans to reach Ecuador. American Airlines has also increased the frequency of its flights between Miami and Guayaquil, the gateway to Ecuador's beachy coastline.

Even Ecuador's most famous destination, the Galapagos, continues to see significant travel industry investments. Earlier this year, Ecuador's president expanded the protected Galapagos Marine Reserve by more than 23,000 square miles. Months later, a former boutique eco-friendly hotel was reborn as Royal Palm Galapagos, a Curio Collection hotel, making it possible for travelers to redeem Hilton Honors points in the Galapagos. Standard award nights start around 80,000 points, putting the islands well within reach for many travelers with points and miles stashes.

Plus, a new Hotel Indigo is now accepting reservations for end-of-year trips to the archipelago, unlocking IHG One Rewards points redemption opportunities there, too.

TPG tip: If an eight-day sailing along the coast isn't enough immersion in the culture and wildlife of Ecuador, remote workers can take advantage of Ecuador's new Nomad Visa, which launched in 2022 and allows foreign workers to live and work in Ecuador for up to 24 months. — By Melanie Lieberman

Disney Wish: The most magical place at sea

travel plans for 2023

Best for travelers who want the best of Disney while exploring the Caribbean.

Disney Wish first set sail in mid-2022, but 2023 is going to be the best time to sail on the company's first new cruise ship in a decade.

The itineraries and cabin types (ranging from a first-ever funnel suite to the cleverly designed oceanview staterooms with split bathrooms that help a whole family get ready faster by creating two distinct spaces) are now more widely available than in the first few sold-out months, but the new ship smell and sparkle remain.

Of equal importance, the staff has now had the necessary time to hit their stride with service, including on stage with Broadway-caliber reimaginings of "The Little Mermaid" and "Aladdin," and in the thrilling all-new restaurants with "Frozen"- and Marvel-inspired dinners (be sure and try the sticky date pudding with vanilla ice cream while in the Worlds of Marvel and Anna's Koldtbord with goodies like smoked salmon, sweet shrimp and dill honey mustard while dining in Arendelle).

With its three- and four-night sailings from Florida's Port Canaveral to the Bahamas, most passengers book Disney Wish to experience the ship itself rather than the ports of call. In fact, many guests don't even disembark in Nassau, preferring instead to take a turn on the AquaMouse slide, book a treatment at the Senses Spa or just have fun with the many Disney characters and themed spaces on board. It's a stress-free alternative to the increasing complexity and cost of indulging in a visit to the Disney theme parks.

TPG tip: There's the magic that's easy to spot on Disney Wish, but then there is more waiting to be discovered. For example, if you enjoy whiskey, don't walk past Hook's Barbery without popping in, as the secret space is far more than just a nook for a shave and a haircut. And if you can stay up late, make your way to the Grand Hall at midnight and look up for a fun surprise. — By Summer Hull

Sydney: Global celebrations abound

travel plans for 2023

Best for travelers eager to say they attended some of the biggest events in 2023.

A fabulous flock of international visitors will descend upon Sydney in February and March to celebrate WorldPride (the first in the Southern Hemisphere) mashed up with the city's Mardi Gras festival. An opening concert headlined by — who else? — the inimitable Kylie Minogue is reason enough to hop on a flight Down Under.

In August, the city's Accor Stadium will host the 2023 FIFA Women's World Cup final, bringing to an end a month of soccer (sorry, football ) and Australia's shared hosting of the tournament with New Zealand.

Fortunately, getting there will be easier than ever, as Qantas recently announced it would fly from Sydney Airport (SYD) to New York's John F. Kennedy International Airport (JFK) via Auckland Airport (AKL) in June, cutting travel times for East Coasters and heralding a new age of super-long-haul flights.

Arrivals will have a bounty of new hotels to choose from for their visit, too, including the recently opened Kimpton Margot Sydney and Ace Hotel Sydney, as well as a luxurious new Capella opening by Circular Quay early in the year and the forthcoming W Sydney set to debut in October.

Aside from all the sundry Sydney outdoor activities visitors can continue to enjoy year-round, from beach walks to BridgeClimb Sydney, travelers will also be able to explore the Art Gallery of New South Wales' stunning (and eco-friendly) new Sydney Modern Project, which the museum has billed as "the most significant cultural development in the city since the opening of the Sydney Opera House nearly half a century ago."

Opening in December of 2022 and overlooking the lush Royal Botanic Garden Sydney, the complex will comprise both new and historical buildings, performance spaces, creative studios and terraces and gardens. It was designed by Pritzker Architecture Prize-winning architectural firm SANAA and will house specially commissioned works by both international and Australian artists along with rotating exhibitions … so, you never know what you might see on your next trip to Sydney.

TPG tip: Indigenous tourism experiences are flourishing across Australia, including in Sydney, where travelers can learn about Indigenous Australians' way of life on a walking Dreamtime Southern X tour of The Rocks neighborhood or even book BridgeClimb Sydney's popular Burrawa Indigenous Experience guided tour as you scale the Sydney Harbour Bridge. — By Eric Rosen

Feeling inspired? Our sister site, Elsewhere , can help you plan bespoke itineraries to several of these destinations.

travel plans for 2023

2023 Travel Plans

Hey, friends! Happy New Year! It’s January 3, and I’m only just now wrapping my head around writing New Year’s resolutions, taking stock of the year that was, and organizing plans for the upcoming year – 2023!

In this blog post, I’m sharing all my travel plans for 2023. And let me tell you… it’s a LOT! After the most travel-packed year of my life in 2022 , maybe you thought I’d slow down this year. I thought I would, too. But, that doesn’t seem to be the case!

The travel bug is definitely not itched yet (will it ever be?), and below are all the travels I am looking forward to this coming year.

RELATED |   2022 Travel Favorites (And Least Favorites)

travel plans for 2023

But First, How Did My 2022 Travel Plans Pan Out?

Exactly a year ago, I hesitantly wrote down my 2022 travel plans while sick with COVID, quarantined in my home state of Michigan.

I really had NO idea how the year would go. While optimistic, I was still hedging my bets that some world crisis would halt my travel plans (once again) in their tracks.

And while our world has certainly had its struggles this year, 2022 was still a banner year of travel (and life) for me. I took full advantage of having my health back after my life-changing endometriosis surgery , and fulfilled a LOT of travel goals in 2022.

From two cross-country USA road trips, living and working in Northern California for three months, getting engaged on the Oregon Coast , and embarking on the long-term travel adventure of a lifetime across six (and counting) countries in Latin America… it was epic.

I share all of my best and WORST travel moments in my 2022 travel favorites article – check it out!

My Travel Goal For 2023

In my 2022 travel plans blog post , I said that my travel goal for the year was to travel bravely. I’m quite proud of myself because I know I lived true to that goal. It was scary to quit my job and buck societal norms, but I know I’m fulfilling a lifelong dream by traveling longterm like I am right now.

In 2023, I’m paring down my goal to one word: consistency.

I have a lot of milestones I want to reach with this blog and my writing career, but it’s challenging to fit in around longterm travel. Instead of overloading myself on travel and then overloading myself on work, I’d like to become more consistent with my work throughout my travels.

I’d also like to be more consistent with keeping up with family and friend relationships, social media, workouts, etc.

I often get overwhelmed with everything I need to do and end up doing nothing at all. It’s especially easy to do that when there’s travel planning, buses, trains, flights, etc. that all seem to take priority.

But I know that looking back, I would regret the opportunity of using this longterm travel time to work on my blog (and myself). So that’s my goal: consistency.

Every year I write up my travel plans for the year ahead. Below I’m sharing travels I’ve booked, travels in the works, and travels I’m dreaming of!

Check out my travel plans from previous years…

2022 Travel Plans

2021 Travel Plans

2020 Travel Plans

2019 Travel Plans

2018 Travel Plans

2017 Travel Plans

Travels I’ve Booked…

More nicaragua | january.

I’m writing this from Little Corn Island, a tiny (I stress, tiny ) island in the Caribbean off the coast of Nicaragua, where Dan and I are spending Christmas. We’ve been in Nicaragua for the past three weeks, but we still have another couple weeks to go.

I’m loving Nicaragua and can’t wait to share more on the blog. It’s an incredibly underrated travel destination with the best sunsets I’ve seen anywhere in the world.

travel plans for 2023

El Salvador | January

After our time in Nicaragua, we’re crossing the border to El Salvador where we plan to spend a few weeks by the beach, surfing (Dan, not me), hiking volcanoes, eating pupusas, and exploring small towns.

El Salvador gets a very bad rep in the media but in talking to other travelers who’ve passed through, we’ve heard only good things.

travel plans for 2023

Guatemala | January – February

From El Salvador we will cross into Guatemala, where we’ve already booked some accommodations in Antigua, Lake Atilan, and Guatemala City. I think a highlight of our time here will be the overnight Acatenango Volcano hike, where we’ll get up at sunrise to see a neighboring volcano erupting. Not gonna lie, I’m also excited for Guatemala City where I’ve heard there’s a 100% gluten free pizza restaurant…

After a stint in Honduras, we’re going to re-enter Guatemala, but on the eastern side. I’m looking forward to some more off-the-beaten path experiences here. However it’ll be crunch time for our 90-day Central America visa at this point so time will tell what we can fit in!

travel plans for 2023

Honduras | February

We’re planning a couple weeks in Honduras in February and have already booked a few accommodations, including a nice (air conditioned) Airbnb apartment on Utila that only had four days availability, so now we’ll have to arrange the rest of our time around that!

Honduras is the least-visited country in Central America, which a lot of travelers skip over, which also means I’m particularly looking forward to seeing it.

travel plans for 2023

Travels in the Works…

Belize | march.

Nothing’s booked yet, but the plan is to cross into Belize from Guatemala. There are a couple things I’d like to see here – the ATM Caves, Caye Caulker, and hopefully 5 million manatees – but other than that we don’t really know what to expect. Any tips on Belize? Leave a comment below!

travel plans for 2023

Mexico | March

Mexico is the final stop on our 10-month overland South and Central America adventure. We’ll only have two to three weeks here which is of course not enough time to see “all” of Mexico.

Right now our rough plan is to hit up Bacalar by the border, and then spend extended time in both Oaxaca and Mexico City, the theme being eating-all-the-Mexican-food and maybe get some computer work done / decompress after a wild 10 months!

If anyone has Mexico tips, particularly for those places, let me know!

travel plans for 2023

Dominican Republic | April

From Mexico City, Dan and I are going to fly to the Dominican Republic where we’re attending my friend Bethan’s wedding.

This has actually been the one event that’s guided our entire Latin America travel itinerary, because we knew we had to be in Dominican Republic by April! We haven’t booked our flights yet, but hopefully will in the coming days.

It’s going to be so strange to dress up (and maybe even put on makeup haha) after the year we’ve had.

travel plans for 2023

USA | April

Right now the rough plan is to fly back to the USA after our short time in the Dominican Republic. There are cheap flights to Florida, so we’re throwing around the idea of a few days in Miami and then spending Easter with my uncle and grandma who live in Florida.

Of course from there, we’ll fly back to Michigan where I’ll spend some time with my parents, and hopefully see some friends!

Maybe Dan and I will even manage to get in some wedding planning (and finally see the venue we booked in person?!).

travel plans for 2023

England | May + September

In May, Dan will fly back to England to see his family and I’m hoping to join him there, too. It will be lovely to see his family and maybe even reunite with some of my friends there that I haven’t seen in literal years, since before the pandemic.

I’m also hoping we can get our engagement photos taken in Dorset – at Durdle Door! If you read my proposal story blog post , then you know that this was actually where Dan’s original plan to propose was.

We’ll also definitely be back to England in September because Dan’s friend is getting married in his hometown. For the first time ever, I get to be the plus one rather than having Dan as my plus one, lol.

travel plans for 2023

Hungary | September

Also in September, we will travel to Hungary for my friends Orsi and Gabor’s wedding! Yes, I definitely think I’ve entered the age bracket where weddings are beginning to populate my yearly travel calendar.

In addition to the wedding, I’m hoping we can spend a few days in Budapest, updating my gluten free Budapest guide (AKA – eating), and visiting thermal baths.

travel plans for 2023

Southeast Asia | June – August

So… with plans to be in Michigan and England in May and September, that leaves the entirety of summer with no travel plans. It’s certainly not set in stone, but Dan and I have been talking about spending three months traveling in Southeast Asia.

Originally, we planned to travel in that region for our “year of travel”, but we switched to Latin America instead, because the borders were more open. Well, now travel in Southeast Asia has pretty much opened up and I’m still really feeling a tug to explore that area.

Additionally, since I’m working online at the same time as traveling, I’m actually saving money which means we luckily still have the budget to keep traveling.

Right now, the top countries we’d want to visit are Vietnam, Thailand, and Indonesia. Singapore and Philippines are high up there, too. And lots of people have recommended Laos, Malaysia, and Cambodia. Yeah I’m pretty sure I just named 90% of the countries in Southeast Asia, haha.

If you have any tips on travel in that region, and what to prioritize with just three months, definitely hit me up with some recommendations! We prefer slower travel so realistically can only visit 2-4 countries.

travel plans for 2023

Travels I’m Dreaming Of…

Yoga retreat.

It’s not a destination, but when I think of what I “dream” of lately it’s more experiential than destination-based. I really feel called to do some kind of personalized yoga retreat this year.

I’ve already pinned a few places in Thailand, though, so maybe it will happen later in the year. For whatever reason, I’m feeling extremely called to do this in 2023.

travel plans for 2023

Work Retreat

Another thing I’m craving in 2023? Just settling down at some comfortable Airbnb (preferably by a beach) and catching up on alllllll the blog posts I’ve been writing notes for from South and Central America!

Of course, if you read the whole post above then you know that our travel plans are pretty packed and it’s hard to see where this would fit in. I definitely feel torn between a kind of “FOMO” and wanting to see and do everything, balanced with what my body and soul craves which is just staying in one place, writing, and eating good food.

Learn a New Skill

I’d really like to put myself out there and learn a new skill in 2023. Learning random skills is something that I used to always do and was honestly like a core personality trait, which really stopped when the pandemic began – and I miss it!

I nearly took a freediving class at Laguna Apoyo in Nicaragua, but I ended up getting sick and honestly also being a little nervous, so that fell through. Whether it’s freediving or something else, I’d love to challenge myself to step outside my comfort zone in 2023.

Family and Friend Reunions

In between all the travels, I want to make time for seeing family and friends in 2023. Of course, some of that will naturally happen between visits home and three weddings across three countries.

But I’d also like to make a concerted effort to get together with my college friends (like we did in March 2022), and also be there for some of my besties’ 30 th birthday parties that are happening this year.

Like soo many of us, I feel like I missed out on so much connection during the pandemic, and I’m still catching up.

travel plans for 2023

What Are Your 2023 Travel Plans?

Well, that was a LOT! Only time will tell what actually happens in 2023.

Where are you hoping to visit in 2023? I’m always curious (and looking for new ideas), so please let me know in the comments below!

travel plans for 2023

Looking for more?

2024 Travel Plans

2024 Travel Plans

I’m Moving to England… Again.

I’m Moving to England… Again.

2023 Travel Favorites (And Least Favorites)

2023 Travel Favorites (And Least Favorites)

Only a few weeks in MX? Ahh bummer! But it looks like you have so many other great plans! Looking forward to seeing how it goes for you with the rest of Central America! We’re planning to go to Italy this spring (after 15 years since my last time)! I’ve been so ready but the pandemic definitely put a damper on those ideas for awhile.

Ok I can’t tell if this is sarcastic LOL, because sometimes Dan and I are like “oh man we don’t have enough time” or “we ONLY have X weeks here” and people (esp Americans) on their like 5 day vacation off work are like “ohhh pooooor you” hahaha. But yes, only a few weeks in MX which I hope is enough to get a (literal) taste! That’s exciting you’e going to Italy!! I’ve so been craving a trip to Italy lately, I think mostly because I miss Italian food so much haha. Where in Italy are you heading?

Looks like a great year of travel lined up!!! Living vicariously through your travels from Michigan, as always haha!

Thank you for reading friend!!! Hope to see you when I’m home this spring or fall!!!

Leave a Reply Cancel reply

Your email address will not be published. Required fields are marked *

  • Credit cards
  • View all credit cards
  • Banking guide
  • Loans guide
  • Insurance guide
  • Personal finance
  • View all personal finance
  • Small business
  • Small business guide
  • View all taxes

You’re our first priority. Every time.

We believe everyone should be able to make financial decisions with confidence. And while our site doesn’t feature every company or financial product available on the market, we’re proud that the guidance we offer, the information we provide and the tools we create are objective, independent, straightforward — and free.

So how do we make money? Our partners compensate us. This may influence which products we review and write about (and where those products appear on the site), but it in no way affects our recommendations or advice, which are grounded in thousands of hours of research. Our partners cannot pay us to guarantee favorable reviews of their products or services. Here is a list of our partners .

How to Make Summer 2023 Travel Plans That Actually Happen

Sam Kemmis

Many or all of the products featured here are from our partners who compensate us. This influences which products we write about and where and how the product appears on a page. However, this does not influence our evaluations. Our opinions are our own. Here is a list of our partners and here's how we make money .

After a few years of cancellations, deferments and marathon sessions with airline customer service, many travelers are hoping to book summer trips that actually pan out this year.

“I had the month of May 2020 completely off work,” says Katharine Ng, an engineering program manager in Los Angeles. Ng planned to visit Europe and Morocco but had to cancel and rebook for the following year, 2021. Those new plans were eventually scuttled because she wasn’t yet fully vaccinated by May, and travel restrictions got in the way.

“Thankfully, canceling the trips was easy because of the COVID cancellation policies,” Ng says. Yet while getting a refund was nice, it didn’t scratch the itch for taking an actual vacation.

Many travelers, thrice bitten by summer plans gone awry and faced with high prices and reports of travel chaos, remain shy of making them again this year. But regardless of what happens, travelers can maximize their chances of summer travel success with a few simple steps.

Book flights soon

Travel isn’t just coming back . It’s roaring back.

“We’re already at 2019 prices for airfare,” says Adit Damodaran, economist at Hopper, a travel booking app that tracks airfare trends. “We’ve already exceeded our initial forecast for prices.”

Prices are rising in part because of increased consumer demand, but volatile oil prices may be playing an even bigger role. When the Ukraine conflict caused some travelers to pull back on Europe travel, prices didn’t follow suit.

“In Europe, demand is decreasing, but prices haven’t dropped with it,” Damodaran says. “In fact, they have increased. Airlines could be preemptively adjusting fares for fuel price changes.”

Regardless of the cause, airfare costs are unlikely to drop significantly before peak summer travel. So booking sooner rather than later might help you avoid getting priced out of this travel season.

Keep it flexible

The pandemic ushered in at least one consumer-friendly change: Most airlines and hotels now offer more flexible booking options . And if the last few years have taught us anything, it’s that no trip, however well planned, is safe from disruption.

The best way to find flexible booking options depends on a host of factors, but a few simple rules apply.

Avoid basic economy airfare as it doesn’t allow changes or cancellations.

Choose hotel rooms with free cancellation. Sometimes these rates are slightly higher than their nonrefundable counterparts.

Read vacation rental policies carefully. Services like Airbnb and Vrbo generally let hosts choose the cancellation policy.

Data from Hopper shows that the number of basic economy bookings made on its platforms dropped significantly in 2021 after airlines introduced more flexible options for other fares. Now, these bottom-of-the-barrel fares make up only 20% of total bookings compared with nearly 40% before the industry change.

Choose destinations wisely

While travel restrictions have eased by most nations, that could always change, and it's still important to consider your own feelings regarding COVID safety.

“I was planning a trip to South Korea but I couldn’t deal with a seven-day hotel quarantine,” says Ng, citing the country’s strictly enforced rules. Ng opted to visit Europe last summer, where such restrictions aren't currently in place. She feels more confident that COVID-related rules won’t suddenly change right before or, worse, during her trip.

When choosing a destination, start with the countries that have restrictions that match your risk tolerance and work backward.

Of course, these restrictions can be avoided by sticking to domestic travel, but many travelers are eager to head abroad.

Make a backup plan — or several

Even with all these precautions in place, anything can happen. Another surge, variant or military conflict could upend even the best-laid plans, which is why it’s important to make a backup.

First, after planning your main trip, consider making a few fully refundable bookings for a second, separate trip. These can be a hedge to ensure you don’t have to book everything last minute during peak season. Just don’t book airfare unless it is truly refundable — most main cabin fares are refunded as vouchers with the same airline, which aren’t as good as cash.

Second, sketch out an idea for a third trip, with the intention to book it at the last minute if original plans fall through. This step can help psychologically to avoid losing steam when plans change.

Finally, consider taking multiple shorter trips during the summer rather than one long trip to a single destination. This approach not only protects against potential destination-specific lockdowns, but could also help make up for lost visits during the pandemic.

This article was written by NerdWallet and was originally published by The Associated Press.

How to maximize your rewards

You want a travel credit card that prioritizes what’s important to you. Here are our picks for the best travel credit cards of 2024 , including those best for:

Flexibility, point transfers and a large bonus: Chase Sapphire Preferred® Card

No annual fee: Bank of America® Travel Rewards credit card

Flat-rate travel rewards: Capital One Venture Rewards Credit Card

Bonus travel rewards and high-end perks: Chase Sapphire Reserve®

Luxury perks: The Platinum Card® from American Express

Business travelers: Ink Business Preferred® Credit Card

Chase Sapphire Preferred Credit Card

on Chase's website

1x-5x 5x on travel purchased through Chase Ultimate Rewards®, 3x on dining, select streaming services and online groceries, 2x on all other travel purchases, 1x on all other purchases.

60,000 Earn 60,000 bonus points after you spend $4,000 on purchases in the first 3 months from account opening. That's $750 toward travel when you redeem through Chase Ultimate Rewards®.

Chase Freedom Unlimited Credit Card

1.5%-6.5% Enjoy 6.5% cash back on travel purchased through Chase Travel; 4.5% cash back on drugstore purchases and dining at restaurants, including takeout and eligible delivery service, and 3% on all other purchases (on up to $20,000 spent in the first year). After your first year or $20,000 spent, enjoy 5% cash back on travel purchased through Chase Travel, 3% cash back on drugstore purchases and dining at restaurants, including takeout and eligible delivery service, and unlimited 1.5% cash back on all other purchases.

$300 Earn an additional 1.5% cash back on everything you buy (on up to $20,000 spent in the first year) - worth up to $300 cash back!

Capital One Venture Rewards Credit Card

on Capital One's website

2x-5x Earn unlimited 2X miles on every purchase, every day. Earn 5X miles on hotels and rental cars booked through Capital One Travel, where you'll get Capital One's best prices on thousands of trip options.

75,000 Enjoy a one-time bonus of 75,000 miles once you spend $4,000 on purchases within 3 months from account opening, equal to $750 in travel.

travel plans for 2023

Expedia Rewards is now One Key™

Search vacation packages & trips.

As a  One Key member , earn up to 10x more OneKeyCash on your flight when you book a package.

Enjoy flexibility with our Book now Pay later option & fully refundable rates on most hotels

Customize your vacation with ease all in one place

Las Vegas Vacations

Las Vegas Vacation Packages

Book your trip to Las Vegas and save by bundling a flight + hotel!

Vacations under $500

  • Vacations Under $500

Find deals on great vacations under $500 in your area and beyond.

Top Destinations by Month

Top Destinations by Month

Choose from incredible vacation destinations.

Top vacation destinations

Tick one more destination off of your bucket list with one of our most popular vacations in 2024

puerto rico vacation packages

Puerto Rico

italy vacation packages

Find your perfect vacation

Take a break from work and soak up the sun at one of our hottest vacation destinations

vacations from www.expedia.com

  • Beach Vacations

Build a beach vacation package to suit your every need. Life is better on the beach!

package vacations from www.expedia.com

  • All Inclusive Vacations

All your needs are catered for with an all-inclusive vacation package. All the extras that make a lifetime of memories.

vacation packages from www.expedia.com

Family Vacations

Great offers for the entire family. Find peace of mind when you book a family vacation package with Expedia.

travel plans for 2023

  • Northern Lights Vacations

Get a front-row seat for one of nature's greatest spectacles with a Northern Lights vacation package with Expedia.

travel plans for 2023

Last Minute Vacations

Planning a romantic break for 2 or an impromptu trip with the whole family? Expedia helps you find last-minute vacation deals.

travel plans for 2023

Romantic Getaways

From honeymoon packages in far-flung destinations to a weekend luxury spa break, find your perfect couples vacation.

Find your next vacation package 

Are vacation packages worth it.

Vacation packages can save a lot on your 2024 vacation, as discounts may be available when booking multiple aspects of your vacation at once, such as the hotel and the flight. Flights and hotel packages can include a car rental at your destination. Check our package deal today on Expedia!

How much do vacation packages cost?

The exact cost of a vacation package varies based on various factors such as destination, accommodation quality, flight class, and even the time of year you visit. The type of vacation you embark on can also affect cost with options like family packages and all-inclusive packages . You can search for your specific price range, too, with plenty of vacations under $1,000 , for example. 

How to choose your vacation package?

To find the best vacation package, you'll need to consider the type of vacation you're looking to enjoy and the destination. Using the site's search function, you can find a wide variety of packages available for your chosen vacation location, while search filters can narrow down options based on vacation type. Browse our deals now.

How to find cheap vacation packages?

If you're looking to save, be sure to set filters for any budget limitations you may have in your search. Additionally, you can sort by price to automatically put the cheapest options first in your search results. Weekend getaway packages can be relatively inexpensive as well if you are looking for cheap getaways. 

How to vacation on a budget?

Budget-friendly travel is easy when you book with Expedia, as we can help you keep prices low via search filters, but that's not all. There are general trends to keep in mind regarding prices, such as travel packages generally being cheaper during the off-season of your vacation destination. Additionally, the higher the quality amenities you opt for, the higher the price typically is.

How to get great vacation deals?

Vacation deals are common with Expedia, as we offer plenty of discounts on great packages, with packages already being a deal compared to booking hotels and flights separately.

How to find last-minute vacation deals?

To book last-minute vacation trips, simply input your travel dates into the search and see what's available at that time for your destination. You can still filter based on virtually anything you can imagine, including amenities, price, star rating, and more.

Where should I go on vacation?

Booking a Hawaii vacation package is especially popular with all sorts of travelers, whether it's families or couples, and Disney World packages have much to offer for families. Consider the kind of vacation you're looking for to determine the perfect destination. 

What are some of the best vacation spots?

Top vacation spots include cheap Caribbean vacations and European vacation packages . With rich culture, history, and stunning natural beauty, a vacation package to these destinations can provide an unforgettable adventure. 

Where to go on a vacation in the US?

Staying in the US still offers easy access to great vacation places with Vegas packages and a Grand Canyon vacation being popular choices among other options. Whether you’re seeking the thrills of the Vegas Strip or the majestic views of the Grand Canyon, browse your options today.  

Where to go on vacation on a budget?

Cheap vacation ideas can still take you to a variety of great cheap vacation destinations, including Yellowstone vacations and Glacier National Park vacations . Parks and outdoor experiences tend to be free, so national park vacations are excellent for a budget-friendly trip. 

What are some great all-inclusive vacation packages?

All-inclusive vacations to the Bahamas and all-inclusive vacations to Cancun are some of the best options available, putting you in a Caribbean paradise. However, all-inclusive vacations are more varied than you might think, with worldwide options. 

What are the best destinations for a family vacation?

Traveling with kids means you'll need to find fun for the whole family, and Orlando vacation packages can put you and your little ones in the world's theme park capital. Of course, a vacation package to Anaheim offers a similar experience on the West coast. 

Where should I go on vacation this summer?

If you're looking to embrace the season, head to the beach with a summer vacation package to Destin . Of course, you may be more interested in escaping the heat with something like a vacation package to Vancouver . 

How to find cheap beach vacations?

In your search, you can apply search filters for beach trip packages and sort your results by price to see the cheap vacation options first. With those standards, you can find amazing cheap trips with beach vacation packages like vacation packages to Panama City and vacation packages to Myrtle Beach . 

What are some great couples' vacations?

Traveling with your partner means a more romantic adventure, which is easy when you book vacation packages to Honolulu . However, you can always opt for the classics and get a vacation package to Paris . Even a simple 3-day cheap getaway can be suitable. 

What are the best destinations for a luxury vacation?

One of the best destinations for luxury is a Las Vegas vacation package , as the city was essentially designed to make visitors feel luxurious. Of course, a Lake Tahoe vacation package can be just as fulfilling as a more outdoor-oriented experience. Golf vacations also tend to be quite elegant. 

How to find great Christmas vacation packages?

To find an excellent package for a Christmas vacation, simply put your travel dates into the search and discover what's available. Vacation packages to New York and vacation packages to Chicago are trendy around Christmas. 

Where to get ski vacation packages?

Ski vacation packages are readily available on Expedia, including vacation packages to Aspen , vacation packages to Vail , and packages to other notable ski resorts. Check out the deals now and book your next ski vacation today.  

Can I cancel my vacation package with Expedia?

Yes, you can cancel your vacation package via your itinerary page on Expedia or by contacting customer service. Remember that some packages are fully refundable, but the details vary based on each unique booking. A fully refundable package may depend on how far out from the travel dates you're canceling and what airline you are travelling with.

Why should I book my vacation package with Expedia?

Booking with Expedia makes it easy to plan your entire vacation in advance. Vacation packages with airfare included can also feature a rental car and even activities in some cases, with discounts typically coming with booking more than one aspect of your trip at a time. One Key members will earn  OneKeyCash  with every eligible booking that you can use to save on future eligible bookings. Membership is free, sign up today!

*OneKeyCash is not redeemable for cash and can only be used on Expedia,  Hotels.com  and Vrbo.

Explore a world of travel with Expedia

Domestic vacation packages & getaways.

  • New Orleans Vacations
  • Fort Lauderdale Vacations
  • Chicago Vacations
  • Phoenix Vacations
  • Williamsburg Vacations
  • Laughlin Vacations
  • Atlantic City Vacations
  • Portland Vacations
  • Austin Vacations
  • U.S. Virgin Islands Vacations

Popular Vacation Destinations in Mexico

  • Mexico Vacations
  • Tulum Vacations
  • Quintana Roo Vacations
  • San José del Cabo Vacations
  • Puerto Vallarta Vacations
  • Cozumel Vacations
  • Acapulco Vacations
  • Tijuana Vacations

International Vacation Packages & Trips

  • Paris Vacations
  • Greece Vacations
  • Bahamas Vacations
  • Caribbean Vacations
  • Aruba Vacations
  • France Vacations
  • Bali Vacations
  • Colombia Vacations
  • Belize Vacations
  • Toronto Vacations
  • Honolulu Vacations
  • Nassau Vacations
  • St. Thomas Vacations
  • Bora Bora Vacations
  • Montego Bay Vacations
  • Dominican Republic Vacations
  • Negril Vacations
  • Tampa Vacations
  • Puerto Rico Vacations

Vacations from

  • Vacations from Atlanta
  • Vacations from Austin
  • Vacations from Boston
  • Vacations from Chicago
  • Vacations from Dallas
  • Vacations from Houston
  • Vacations from Las Vegas
  • Vacations from Los Angeles
  • Vacations from Miami
  • Vacations from New York
  • Vacations from Orlando
  • Vacations from Philadelphia
  • Vacations from Phoenix
  • Vacations from Pittsburgh
  • Vacations from Seattle
  • Vacations from Washington

Best Vacation Destinations by Month

  • January Vacations and Deals
  • February Vacations and Deals
  • March Vacations and Deals
  • April Vacations and Deals
  • May Vacations and Deals
  • June Vacations and Deals
  • July Vacations and Deals
  • August Vacations and Deals
  • September Vacations and Deals
  • October Vacations and Deals
  • November Vacations and Deals
  • December Vacations and Deals

Other Vacation ideas

  • Vacation Payment Plans
  • Weekend Getaways
  • Last Minute Vacation Deals
  • 3 Day Getaways
  • Plan a Trip
  • Thanksgiving Getaways Deals
  • Christmas Vacation Deals
  • Vacations Under $1000
  • New Year's Vacation Deals

More Types of Vacations

  • Adventure Vacations
  • Golf Vacations
  • Kid Friendly Vacations
  • Luxury Vacations
  • Romantic Vacations
  • Ski Vacations

Additional information about Expedia Group

travel plans for 2023

Issue 8: Travel Plans for 2023

The pleasure of anticipating travel.

travel plans for 2023

After the new year energy wears off, January and Febuary can feel a bit bleak and dreary. For me at least, a bit of laziness also sets in after settling back in at home after the holiday travel. My personal antitode is to use this time to shore up travel plans for the rest of the year. Because even if I am not quite ready to get off the couch right now, I want to be ready with some exciting plans when I am. To that end, here is what we are currently looking forward to in 2023:

Winter : Tucson, AZ and Pocono Mountains, PA

Spring: Costa Rica; New River Gorge, WV

Summer: Asheville, NC; Berkshires, MA; Greece; Naragansett, RI

Fall & Holidays: Deer Valley Family Camp; a National Park TBD; contemplating Canada OR Mexico around Christmas

Fingers crossed, this will be the first year that all four of us will be doing passport travel. We’re looking forward to some exciting trips from our family bucket list, a big family wedding, and returning to visit a few favorite places and people. We will also have a fourth grader this September, so hope to kick off a year of exploring the national parks in the fall.

Other Adventures for 2023

One tradition I am glad we started last year is brainstorming a list of things we want to do and places we want to go, individually and as a family. We ended up completing a number of fun things from that list (e.g., surf lessons, jet skiing, ear piercing, visiting Fenway Park). We are still finishing up this year’s list, but here a few items that made it onto the draft:

Basketball Game: We all loved rooting for the Red Sox @ Fenway last summer. We’d like to continue the tradition of seeing a live game. This year, we’ll be looking for tickets to a college or NBA basketball game; I’ve never seen either live!

New York Theater: We saw Wicked last June on Broadway and loved it so much that we immediately bought tickets for another show in December (Music Man). Since we regularly visit family members that live in a suburb of NYC, we are going to plan to see a new show during one of our visits.

Parent-Kid Weekend: I’m aiming to take a one-on-one trip with at least one kiddo this year, and hope to make it an annual tradition going forward.

What do you have planned for 2023? Drop me a line, I’d love to know!

Thanks for reading Famventure! Subscribe for free to receive new posts and support my work.

travel plans for 2023

Ready for more?

A blue and gray logo with the words,'advertising hub '

UPDATED Summer Travel Plan 2023: What to Pack for Your Next Trip

Are you getting ready for your summer vacation plans? Whether you're going on a road trip, on a quest to plan budget trips, exploring the outdoors or your city, flying somewhere, or spending time at the beach house, you'll need to pack the right things!

You may be thinking 'what to pack in summer', we'll get you packing in this trip planning guide!

In this blog post, we'll give you a checklist of essential summer stuff to bring with you on your summer vacation. From clothes and toiletries to entertainment, we've got you covered.

The Complete Summer Vacation Packing List and Tips

So, you're finally taking that long-awaited summer vacation. Congratulations!

But now comes the hard part: packing.

If you're like most travelers in the whole world, you probably have a love/hate relationship with your luggage.

So, what should you pack for your summer vacation? First, let's start with the basics.

1. Make a list of what you need

Ever made a packing list only to forget half the things you were supposed to bring? Us too.

That's why we recommend making a list of want you need and want to bring.

Make a list

Doing so will give you so many benefits and fun!

However, even with a list, it's easy to forget things.

To make sure you bring what you have to, we've compiled a list of summer packing essentials that you can use as a starting point.

2. Pack for every kind of weather

Make sure to bring clothes for all types of weather at your destinations. Why, though?

Well, have you ever gone on a trip only to find that the weather is totally different than you expected? It's a bummer, right?

So to avoid this, it's always a good idea to have clothes for all types of weather, even if you're only going to be in one place.

pack for all weather - travel

Think about it - you never know when a summer storm might pop up in the beach or the city, or the air conditioning might be cranked up too high in your hotel!

By packing clothes for all types of weather, you can make sure that you'll be comfortable no matter what Mother Nature throws your way and not ruin your summer travel plans.

A few versatile clothing to wear that will work in any kind of weather include:

  • A light jacket or sweater
  • Reusable water bottle

3. Bring along your toiletries and other essentials

Of course, you'll also need to get your toiletries.

toiletries

Items like shampoo, conditioner, soap, and toothpaste are essential. You may also want to have makeup, hair products, and any other personal care products you need.

Eye drops are also a good idea, especially if you're going to be spending time in a dry or dusty environment.

Be protected from the summer sun

As the summer sun creeps upon us, we can feel the heat and long for warmer days. But before you pack your bags and head for the beach, wear and apply sunscreen!

summer outfit - travel

Ultraviolet (UV) rays from the sun can cause skin damage, eye damage, and even skin cancer. Sure, you want to enjoy the sunny weather on your summer vacation. But it's important to protect yourself from the sun, too!

So make sure to wear your sunscreen and apply it often, especially if you're going to be spending a lot of time outdoors.

You might also want to bring:

  • A cover-up or rash guard to wear on the beach or pool

Include mosquito and insect repellent as well

You wouldn't want to ruin your perfect beach day by getting eaten alive by mosquitoes, would you?

Insect repellent can help keep these pests away, so make sure to put it in your bag before you head out the door.

Stay away from germs and viruses

No one wants to get sick on vacation and end the fun, so it's important to take some precautions to avoid getting sick and maintain good health.

One way to do this is by packing hand sanitizer and using it often. You might also want to bring disinfecting wipes to clean surfaces like doorknobs, light switches, and countertops in your hotel room.

Another way to avoid getting sick is by avoiding contact with people who are sick. If you're on a plane, for example, try to avoid sitting next to someone who is coughing or sneezing.

Be sure to take your medical prescription insurance if needed

If you take medication regularly, be sure to bring enough for your entire vacation.

You might also want to prepare a copy of your prescription in case you lose your medication or run out while you're away from home.

And if you have medical insurance, make sure to bring along your insurance card! You never know when you might need it.

But if you have no insurance yet, read the next part.

Something for motion sickness

Okay, this one isn't for everyone. But if you're prone to motion sickness, it's a good idea to bring some medication or natural remedies, like ginger, before you travel.

This can help you avoid getting sick on long car rides or boat trips. Trust me, you'll be glad you did!

This can help prevent nausea and vomiting during your getaway.

4. Invest in insurance before you go

You'll never know when you might need travel insurance.

Whether you plan to travel abroad or not, insurance can give you peace of mind in case something goes wrong.

There are many different types of insurance, so make sure to do your research and choose the right policy for your needs.

And remember: it's always better to be safe than sorry!

5. Don't forget your travel documents

Before you can even think about packing your bags, you need to make sure you have all of the important documents you'll need for your summer vacation.

passport - travel document

For example, if you're traveling outside of the country, you'll need a passport. You might also need a visa, depending on where you're going.

You might want to keep them in a document organizer so you can easily find them when you need them.

6. Bring entertainment for the whole family

Make sure to bring some entertainment for the whole family! Toys, games, and portable electronics will help keep everyone happy on long car rides or on rainy days.

whole family - entertainment

A few ideas include:

  • Board games
  • Playing cards
  • Portable DVD player
  • Laptop or tablet

7. You might want to pack some summer vacation reads

Whether you're traveling solo or with the family, pack a good book (or two) for your summer vacation.

summer reading - on travel

Sure, there's always the option of walking around your surroundings, but sometimes it's just nice to spend some time and relax with a good book in your accommodation or your hotel. That's why we always recommend packing a good book (or two) for your next summer vacation.

But what makes a good travel book? Well, that depends on what you're looking for.

If you want something light and easy to read, we suggest you explore fiction. If you're looking for something to help you learn about your destination, then a guidebook might be more up your alley. And if you're traveling with kids, bring a few children's books to keep them entertained.

8. Prepare your travel itinerary and your map

Before you embark on your next road trip, be sure to take some time to plan your route. After all, the journey is just as important as the destination!

Not only will a well-planned route help you avoid getting lost, but it can also help you save time and money.

travel map - itinerary

By thinking ahead of your route in advance, you can make sure to hit all the highlights of your trip without wasting hours meandering around unfamiliar roads or unknown flights. And if you're really looking to save some money, be sure to spend some time trip planning your route around areas with cheaper gas prices.

So before you throw your map in the trash, be sure to take a closer look and decide where you want to go - it just might help you get where you're going!

9. Bring your chargers and power banks

It would be a shame to get to your destination only to realize that you forgot to bring your phone charger.

To avoid this, be sure to pack all of your chargers and power banks in a safe and easily accessible place. We suggest packing them in a carry-on bag or in your purse so you can easily find them when you need them.

And if you're traveling with any electronic devices, don't forget to pack the cords and adapters you'll need to keep them charged.

10. Long trip? Bring a travel pillow and blanket

If you're taking a long car ride or flight, be sure to pack a travel pillow and blanket. You'll be glad you did when you're trying to get comfortable on a cramped airplane seat or in the backseat of a car.

travel comfortably

And if you really want to be prepared, we suggest packing an extra set of clothes in your carry-on bag. That way, if your luggage gets lost, you'll have something to change into.

11. Put them in a reliable backpack or luggage carrier

Your summer vacation has to be fun, relaxing, and carefree. But the last thing you want is for your belongings to get lost or damaged while you're away.

travel bags - luggage

The first step is to make sure that you pack your belongings in a reliable backpack or luggage carrier. If you're going to be doing any hiking or camping, it's also worth investing in a good-quality hiking backpack. Not only will this help to protect your belongings, but it will also make your trip more enjoyable.

12. Choose the right travel bag

Now that you know what to pack, it's time to choose the right travel bag.

If you're going on a short trip, a small backpack or tote bag should be sufficient. But if you're planning on being gone for more than a week, you'll need something larger.

In this case, we suggest opting for a suitcase or duffel bag. These bags are designed to hold a lot of belongings, and they're also easy to carry even on public transport.

No matter what type of bag you choose, be sure to pack it wisely. Begin by placing your heaviest items at the bottom of your bags, and then work your way up to the lighter ones.

Things to Keep in Mind in Packing Your Summer Vacation

Don’t pack the entire bathroom.

One of the most important things to keep in mind when packing for your summer vacation is to travel light.

For example, there's no need to pack your entire beauty routine. Stick to the basics like sunscreen, lip balm, and a travel-sized moisturizer. And if you're really trying to travel light, we suggest ditching the hair straightener and opting for a natural hairstyle.

Bring only the clothes you will use

The same goes for your wardrobe. Instead of packing your entire closet, choose a few versatile pieces that can be mixed and matched to create different looks.

All in all, the key to packing light is to focus on the essentials. By doing this, you'll be able to travel with ease and enjoy your summer vacation stress-free.

Don’t take too many shoes

There's definitely no need to take more than three pairs of shoes on your trip - any more than that and you're just going to end up carrying around a lot of extra weight.

travel light - packing

Instead, focus on packing versatile shoes that can be worn for multiple occasions wherever you are headed. For example, a pair of sandals can easily be dressed up or down depending on the occasion.

Clean out your purse or wallet before you go

You may not realize it, but your purse or wallet can easily become a black hole for receipts, coupons, and other random items.

Before you go on your trip, take some time to clean out your purse or wallet. This way, you can travel with the essentials only and avoid having to carry around a lot of extra weight.

Wrapping Up!

Phew! That's a lot to think about. But don't worry - if you make a packing list, you're sure to remember everything you need for your summer vacation.

Remember to travel light, focus on the essentials, and pack items that can be worn for multiple occasions and are versatile for incredible places on the plan.

And most importantly, don't forget to pack your sense of adventure. That's the most important thing of all!

Have a great time on your summer vacation - we hope this post helps you make the most of it! So what are you waiting for? Get out there and enjoy the summer sun wherever your best places are headed!

What are your essential travel items? Let us know in the comments below!

Get the latest news and stay in touch with the industry secrets.

By clicking "Subscribe", you agree to our Privacy Policy and the data we do collect.

Unleashing the Power of User-Generated Content for Tourism Website

Unleashing the Power of User-Generated Content for Tourism Website

Unleash the Power of Google Things to Do: A Tour Operator's Guide

Unleash the Power of Google Things to Do: A Tour Operator's Guide

The Ultimate Guide to Planning a Trip Using Google Maps

The Ultimate Guide to Planning a Trip Using Google Maps

How to Choose a Tour Operator Software for Your Local Tour Business (Part 1)

How to Choose a Tour Operator Software for Your Local Tour Business (Part 1)

Keep Reading

Camper Outdoor

Camper Outdoor

All about RVs & Campers

The BEST Travel Trailers 2023

Photo of author

With the arrival of the new year 2023, RV manufacturers are introducing new models and new floor plans. We thoroughly reviewed the new travel trailers for 2023 and present you only the 11 best travel trailers 2023 , separating them into different categories: the best travel trailers for couples and senior couples, the best travel trailers 2023 for RV living, and the best travel trailers for small and large families, with a private bunk room, with bunk beds, and without bunks.

I encourage you to read each section carefully, as we have specially prepared this article to show you the 11 best new travel trailer floor plans for 2023 . You will find at least one travel trailer that fits just what you are looking for and maybe your next purchase. We know that choosing the ideal travel trailer might be limited to a certain budget. So, we included in our list travel trailers for different budgets. Let’s move on!

Table of Contents

#1 Best 2023 Travel Trailers for Couples & Senior Couples

  • 2023 Jay Flight SLX 8 263RBS Travel Trailer
  • Grand Design RV 2023 Transcend Xplor 255FK & Xplor 240ML Travel Trailers
  • Grand Design RV 2023 Reflection 315RLTS Travel Trailer
  • New 2023 Aurora 32RLTS & Catalina Legacy Edition 313RLTS travel trailers for full-time living

Recommended Post: The newest Jayco floor plan, 19MRK, maybe the best 24-ft couple’s camper under 5,000 pounds, specially created for couples who love cooking together. Jayco Jay Feather 19MRK Travel Trailer Review

# 2 Best Travel Trailer with Murphy Bed and Outdoor Kitchen for Couples

New 2023 passport solo 15fk travel trailer with murphy bed and outdoor kitchen.

Best Lightweight Travel Trailer with Murphy Bed Passport Solo 15FK Floor Plan

The floor plan of Passport Solo 15FK Travel Trailer 2023 is a great option to consider if you are looking for a lightweight, under 25 feet long, and affordable travel trailer with a sleeping capacity of 2 people. Also, no annoying RV booth dinette.

Best Travel Trailer with Murphy Bed Passport Solo 15fk

Keystone RV introduces several new floor plans for 2023, and this one is magnificent for a leap from pop-up campers, pursuing an extra space with a single slide-out, a Murphy bed, which is great to have enough space inside during the day, and comfort during the night.  It is not easy to find a floor plan like this one, offering an outdoor kitchen, a full dry bath with a large shower, and a kitchen with a pantry and cabinets. The new Passport Solo 15FK Travel Trailer is one of the best travel trailers for couples in 2023.

2023 Jay Flight SLX 8 263RBS Travel Trailer for Couples

Manufactured by Jayco, the 2023 Jay Flight SLX 8 263RBS is a travel trailer under 30 feet long that offers a great floor plan for couples , even for those looking for a great couples’ RV for full-time living .

The 2023 Jay Flight SLX 8 263RBS is an affordable, lightweight travel trailer under 7000 lbs , with a fully equipped dry bathroom, a real queen size bed, an outdoor kitchen, one slide-out booth dinette, and a sleeping capacity for up to 5 people to host visitors.

If you would like to know more about the 2023 Jay Flight SLX 8 263RBS travel trailer, check out this owner’s review by following the link to our article.

Best Travel Trailers 2023 Video: Jay Flight SLX 8 263RBS Travel Trailer for Couples

Check Out More Options for The Best Full-Time Travel Trailer for a Couple , including tips when choosing the best couples’ RV, by following the link to our post.

Next, let’s see some options that are the favorites of our senior readers. As I am considering myself and my wife and a senior couple, let me introduce a few floor plans that we consider perfect for senior couples looking for more space inside the RV, bigger bathrooms, and comfortable seats for entertainment.

Looking for very lightweight camper options? 21 Best Travel Trailers Under 2500 lbs and 2000 lbs and 16 Travel Trailers Under 3000 Pounds with a Bathroom

# 3 Best Travel Trailers Full Time RV Living for 2023

If you are looking for the best travel trailers 2023 for RV living, here are the best floor plans (well-known but updated), as well as new floor plans that we recommend considering.

  • Grand Design RV 2023 Transcend Xplor 255FK, Xplor 240ML & Reflection 315RLTS Travel Trailers
  • Aurora 32RLTS travel trailer by Forest River RV & Catalina Legacy Edition 313RLTS travel trailer by Coachmen RV (same new floor plan)

Let’s review them.

Grand Design RV Floor Plans: Best Travel Trailers 2023 for Senior Couples

Surely, some young readers will say, “Hey, I like this floor plan. I think it’s perfect for me and my partner, and we are not seniors!”. That’s fine! The idea of this article is to show you different travel trailer options we have for 2023, especially new travel trailer floor plans that we didn’t have in 2022. We are looking to have something representative of every need.

Comparative Chart for Selected Grand Design RV 2023 Transcend Xplor 255FK, Xplor 240ML & Reflection 315RLTS Travel Trailers 2023

Comparative Summary Chart for Selected Grand Design RV 2023 Transcend Xplor 255FK, Xplor 240ML & Reflection 315RLTS Travel Trailers 2023.

Transcend Xplor 255FK Travel Trailer Floor Plan for 2023

Best Travel Trailers for Senior Couples Grand Design RV Transcend Xplor 255FK review

Transcend Xplor 240ML Travel Trailer Floor Plan for 2023

Best Travel Trailers for Senior Couples Grand Design RV Transcend Xplor 240ML review

Reflection 315RLTS Travel Trailer Floor Plan for 2023

Best Travel Trailers 2023 for Senior Couples Grand Design RV Reflection 315RLTS review

Recommended Post: 12 Best Travel Trailers for Full-Time Living (Including the Brands To Avoid)

# 4 Best New Travel Trailer Floor Plans 2023

New 2023 travel trailer floor plans: aurora 32rlts & catalina legacy edition 313rlts.

Aurora 32RLTS travel trailer by Forest River RV & Catalina Legacy Edition 313RLTS travel trailer by Coachmen RV showed New Travel Trailer Floor plans for 2023.

Here is an option represented by the same new floor plan, ideal for couples who wish to live full-time in the RV comfortably with a huge living room and receive visitors from time to time.

These are the 2023 Aurora 32RLTS and 2023 Catalina Legacy Edition 313RLTS floor plans, which are travel trailers with washer and dryer connections . If that is the kind of feature you are looking for in a travel trailer, I highly recommend reading our article summarizing the Best Travel Trailers with Washer and Dryer on the current market.

So, the new 2023 Aurora 32RLTS and the new 2023 Catalina Legacy Edition 313RLTS are the same? Basically, yes. The new 2023 Catalina Legacy Edition 313RLTS includes a cargo carrier in the back of the travel trailer, and this, besides interior decoration, is the significant difference between the Aurora 32RLTS and Catalina 313RLTS.

Nevertheless, both are excellent choices and depending on your region, you may find one more accessible than the other one. It is great to have these new travel trailer floor plans for 2023.

Best New Travel Trailer Floor Plans for 2023: Aurora 32RLTS & Catalina Legacy Edition 313RLTS Travel Trailers with Washer & Dryer

The New 2023 Aurora 32RLTS travel trailer and the new 2023 Catalina Legacy Edition 313RLTS floor plans are travel trailers with washer and dryer connections. We selected these two equal new floor plans as one of the Best Travel Trailers for Couples 2023 for full-time RV living.

# 5 Best Travel Trailers 2023 for Families

After reviewing all the new travel trailer floor plans for 2023, we selected some of the best quality RV brands on the current market. This time, the proposal is for families looking to have amazing family time and create quality memories. As usual, we choose different options ( from affordable travel trailers to luxury travel trailers with 2 baths ), trying to include different family sizes.

In our previous paragraphs, we show you the best 2023 travel trailers for couples and senior couples, including some options with space for visitors.

Now, we summarize different new travel trailers in 2023 with 1, 2, and 3 bedrooms, with a 4 to 10 people sleeping capacity.

All the following options are the best travel trailers with bunkhouses for 2023 , and if you find an exciting floor plan, go for it! This selection can be quite an eye-opener for you to discover fantastic travel trailer options that are not only based on how many people can sleep but on enjoying the comfort of an outdoor kitchen or more space when cooking inside the RV or more privacy with two bedrooms travel trailers (rear and front), etc.

Having said all these, here is our selection of the Best Travel Trailers with Bunk Room and Bunkhouse for 2023 and two options of travel trailers without bunk beds, in this case presenting travel trailers with 1 and 2 queen bedrooms.

Best Travel Trailers Floor Plans: Bunk Rooms, Bunk Beds, and No Bunks Options For 2023

From all the travel trailer floor plans reviewed for 2023, we selected the following:

First, here are two recommendations for the best travel trailers in 2023 with a private bunk room :

  • 2023 Imagine 3210BH travel trailer by Grand Design RV
  • New 2023 Premier 33BKPR travel trailer by Keystone RV

Then, here are two recommendations as the best travel trailers 2023 without bunk beds but with enough sleeping capacity to accommodate between 5 and up to 10 people:

  • New 2023 Alpha Wolf 28FKK-L travel trailer by Forest River RV
  • 2023 Catalina Legacy Edition 343BHTS travel trailer by Coachmen RV

Lastly, here are two recommendations for the best travel trailers with bunkhouse and outdoor kitchen for 2023 :

  • 2023 Flagstaff E-Pro E16BH travel trailer by Forest River RV
  • 2023 Passport GT 2401BH travel trailer by Keystone RV

Let’s start with one of my favorites and best RV brands for 2023 . A synonym of quality in RV manufacturing , a company whose style is always to go the extra mile to exceed customer expectations : Grand Design RV

Recommended Post: 3 Best Travel Trailers with 3 Queen Beds

Recommended Post: BEST Bunkhouse Travel Trailer (Reviews, Specs & Videos)

# 6 Best Bunk Room Travel Trailers 2023

Travel trailers with bunk beds are popular, but travel trailers with separate bunk room and a private bunk room travel trailer floorplan are not that common. 

This time, we reviewed two different floor plans regarding the number of bunk beds. On the one hand, the new 2023 Premier 33BKPR bunk room travel trailer with only 2 bunk beds in a private bedroom and a half bath inside the bunk room. On the other hand, a bunk room travel trailer with 4 bunk beds, the 2023 Imagine 3210BH.

Let’s see these two travel trailers with bunk rooms in detail.

Best Travel Trailer with 4 Bunk Beds for 2023: Grand Design RV Imagine 3210BH Bunk Room

Are you looking for a 2023 travel trailer with 4 bunks? The New 2023 Imagine 3210BH by Grand Design RV has a private bunk room with four bunk beds, organized in a completely private separate bedroom. In other words, the Imagine 3210BH is a Rear Quad Bunkhouse Travel Trailer.

Bunk Room Travel Trailer 2023 Imagine 3210BH review

As you can see in the floor plan below, the 2023 Imagine 3210BH is a travel trailer with a rear bunk room, entirely private for 4 people. The private master queen bedroom is in front of the RV, while the full bath is ensuite and allows a pass-thru to the central area of the camper. So, if you close all the doors for privacy, you will have this amazing travel trailer separated into 2 bedrooms (or 3 bedrooms if you consider the middle section a bedroom when the doors are closed), with a sleeping capacity between 6 and 9 depending on the optional arrangements selected.

Rear Quad Bunkhouse Travel Trailer with 4 Bunk Beds Imagine 3210BH review

In the middle of this travel trailer is a central kitchen with an island perfect for cook prep. The 2 slides-out of this camper are large and central, providing comfortable space for the cooking, dinette, and entertainment areas. The RV wall-mounted TV is installed so you can enjoy it from the island kitchen, theater seating, or booth dinette.

Imagine 3210BH Travel Trailer 2023 Summary

  • Year:      2023
  • Make:   Grand Design RV
  • Model:  Imagine 3210BH
  • Trim:      3210BH
  • RV Type/Class:  2023 Travel trailer
  • Sub Class:            Bunk Room Travel trailer with 4 bunks (Quad Bunkhouse Travel trailer)
  • Gross Vehicle Weight Rating (GVWR) (lbs):           10195 lbs
  • Dry Weight (UVW) (lbs): 8394 lbs
  • Hitch Weight (lbs):           889 lbs
  • Cargo Capacity (lbs):      1801 lbs
  • Length: 36′ 11″
  • Max Sleeping Capacity: 6 or 9
  • Number of Bedrooms:    3
  • Number of Bunk Beds:    4
  • Private Bunk Room:         Yes
  • Number of Queen Size Beds:        1 (60″ x 80″)
  • Number of King Size Beds:            0
  • Number of Convertible Beds:       1
  • Number of Slides-Out:    2
  • Awning Length: 9′ 6″ & 9′ 6″
  • Number of Bathrooms:  1
  • Bathroom Type: Dry Bathroom
  • Shower Door Type:          Hard Sliding Doors
  • Outdoor Kitchen:              Gridle & Small Refrigerator
  • Fresh Water Capacity:    52 gal
  • Grey Water Capacity:     90 gal
  • Waste Water Capacity:  45 gal
  • LP Capacity:       40 lbs
  • Furnace:              30000 BTU
  • Fireplace:             No

If you feel the Imagine 3210BH floor plan is acceptable, but just one bathroom may be complicated for 9 people, our next option will delight you!

Our next RV in the list of the best travel trailers 2023 is a travel trailer with a rear bunk room with a half bath inside, a 2-bedroom camper that sleeps 10, and one ensuite full bath. Amazing, right? Let see.

Best Bunk Room Travel Trailer 2023 Sleeps 10: New Premier 33BKPR 1 ½ Bath

A private bunk room with a private half bath and enough space to serve as a kids’ fun area? Do we believe so? Families that prefer to spend valuable time together at the campsite but yet value their privacy can consider the brand-new 2023 floorplan Bullet Premier 33BKPR ( MSRP: $57,885 ).

This travel trailer, measuring less than 38 feet, is a little under 9800 lbs (GVWR). A magnificent kitchen with solid surface worktops, an outside kitchen with a griddle stove, and a secluded main bedroom are all included in this new travel trailer floor plan for 2023. This floor layout is definitely a must-see travel trailer with a rear bunk room if you’re looking for a travel trailer with a bunkhouse. Look it up!

Best Bunk Room Travel Trailer 2023 1 ½ Bath Floor Plan review

The Premier 33BKPR is a new travel under 10000 lbs, with a rear bunk room, 3 slides-out, and a sleeping capacity of up to 10 people.

Best Bunk Room Travel Trailer 2023 1 ½ Bath Floor Plan review

As you can appreciate in this new floor plan for 2023, the rear private bunk room has a bunk slide, a flip-up bunk, a double-size bunk bed, and a half-bath inside the bunkhouse, right next to the fireplace.

Best Bunk Room Travel Trailer 2023 1 ½ Bath Floor Plan review

Sliding and solid doors separate the structure of this travel trailer into three bedrooms. A front private master queen bedroom with ensuite bath (which is also a pass-thru full dry bath), a central bedroom prepared for host visitors, and a rear private bunk room with two bunk beds , a sofa, an entertainment center and a half-bath inside the bunkhouse . The kitchen is central and consists of a cook prep island Kitchen.

Best Bunk Room Travel Trailer 2023 1 ½ Bath Floor Plan review

The one-and-a-half bathrooms of this new travel trailer 2023 are equipped with ultra-durable continuous edge countertops, a residential-size faucet, a stainless sink, two porcelain foot flush toilets, a large-full tub and shower surround, and a skylight plus an electric roof vent system.

Best Bunk Room Travel Trailer 2023 1 ½ Bath Floor Plan review

Having said all these amazing features, consider the Premier 33BKPR travel trailer with bunkhouse and outdoor kitchen as one of the best 2023 travel trailers.

Best Bunk Room Travel Trailer 2023 1 ½ Bath Floor Plan review

Premier 33BKPR Travel Trailer 2023 Summary

  • Make:   Keystone RV
  • Model:  Bullet Premier 33BKPR
  • Trim:      33BKPR
  • Sub Class:            Travel trailer with Bunkhouse
  • Gross Vehicle Weight Rating (GVWR) (lbs):           9800 lbs
  • Dry Weight (UVW) (lbs): 8475 lbs
  • Hitch Weight (lbs):           1035 lbs
  • Cargo Capacity (lbs):      1325 lbs
  • Length: 37′ 11″
  • Max Sleeping Capacity: 10
  • Number of Bunk Beds:    2
  • Number of Convertible Beds:       3
  • Number of Slides-Out:    3
  • Awning Length: 19′
  • Number of Bathrooms:  1 ½
  • Outdoor Kitchen:              Outside kitchen
  • Fresh Water Capacity:    54 gal
  • Grey Water Capacity:     60 gal
  • Waste Water Capacity:  60 gal
  • Fireplace:             Yes
  • MSRP: $57,885

If you are into travel trailers with bunk rooms, don’t miss our most extensive review with the 12 Best Bunk Room Travel Trailers on the Current Market.

# 7 Best Travel Trailers with NO Bunk Beds For 5 to 10 People

In recent conversations with RVers friends, we talked about the new RV floor plans for 2023 and compared some from 2022 , and they were saying, “ Show me a travel trailer without bunks “, and “ There must be travel trailers with no bunk beds ”. That’s right, bunk beds are not a good idea for couples who occasionally receive visitors. We can’t willingly add teenagers if we offer them to sleep on a bunk mat. Let’s face it.

Here, we have two options for 2023 travel trailers with no bunk beds. The new Alpha Wolf 28FKK-L travel trailer floor plan for 2023 , and the well-known Catalina Legacy Edition 343BHTS travel trailer with 2 queen bedrooms were rereleased in 2023 with little upgrades from previous years. Let’s check them out.

Best Travel Trailer Sleeps 5 No Bunk Beds: New 2023 Alpha Wolf 28FKK-L Floor Plan

Forest River RV recently introduced a new 2023 Alpha Wolf 28FKK-L travel trailer floor plan.

Inspired by its most popular travel trailer, the Cherokee Alpha Wolf 26DBH-L, a bunkhouse travel trailer with a queen-sized bed, Forest River presents a new travel trailer floorplan for 2023: The Alpha Wolf 28FKK-L travel trailer.

As we explained many other times, bunk beds are fine for kids. Still, the comfort may be limited, and it is more versatile for RV owners to have the area that a bunkhouse would occupy and unfold sofas and booth dinettes when needed to increase the sleeping capacity. It is a way to make an investment that does not require changing RV models to accommodate other floor plans needed to adjust to the age of the family members.

The new 2023 Alpha Wolf 28FKK-L travel trailer has a private master queen-size bedroom. In the center of the master bedroom is a queen-sized bed with plenty of room to walk around the bed and nightstands. The bedroom has direct access to the bathroom, and the area can be enclosed with solid doors, giving privacy to the rear of the RV.

New Alpha Wolf 28FKK-L Travel Trailer No Bunk Beds

The bathroom is significant and comfortable, with plenty of storage. The shower is in the corner of the bathroom (radius shower), with hard curved sliding glass doors and a skylight.

Something that we are going to highlight in this new travel trailer, Alpha Wolf 28FKK-L floorplan , is the walk-in pantry that allows having a well-organized and even more minimalist camper .

New Alpha Wolf 28FKK-L Travel Trailer Sleeps 5

The kitchen in the corner of the travel trailer is spacious enough to prepare and cook meals. It is not an island kitchen, nor too big, but it has a good proportion according to the number of people that can sleep in this camper (sleeps 5). In addition, there is an outdoor kitchen , which complements very well with the qualities of this travel trailer designed for families or couples who want to host family and friends.

Alpha Wolf 28FKK-L Travel Trailer review

One of the reasons we chose this 2023 camper as one of the best travel trailers 2023 over others is the excellent value for the money (estimated price $39,500). Considering it is a travel trailer that sleeps 5, private rear bedroom, front kitchen, full dry bath with double and a radius shower, two slides-out, outside kitchen, two entry/exit doors, and an excellent length/weight ratio (under 9000 lbs. gross weight and less than 33 feet long), there is an excellent value for the money in this 2023 travel trailer .

2023 Alpha Wolf 28FKK-L Travel Trailer Summary

  • Make:   Forest River RV
  • Model:  Alpha Wolf 28FKK-L
  • Trim:      28FKK-L
  • Sub Class:            Travel trailer Sleeps 5
  • Gross Vehicle Weight Rating (GVWR) (lbs):           8554 lbs
  • Dry Weight (UVW) (lbs): 6603 lbs
  • Hitch Weight (lbs):           830 lbs
  • Cargo Capacity (lbs):      1951 lbs
  • Length: 32′ 7″
  • Max Sleeping Capacity: 5
  • Number of Bedrooms:    1
  • Number of Bunk Beds:    0
  • Private Bunk Room:         No
  • Number of Convertible Beds:       2
  • Awning Length: 20′
  • Outdoor Kitchen:              Yes
  • Fresh Water Capacity:    49 gal
  • Grey Water Capacity:     70 gal
  • Waste Water Capacity:  35 gal

Best 2023 Travel Trailer with 2 Queen Bedrooms: Catalina Legacy Edition 343BHTS

Year after year, one of the most popular Coachmen RV floor plans is the Coachmen RV Catalina Legacy Edition 343BHTS travel trailer with 2 queen bedrooms in the floor plan.

Best 2 Bedrooms Travel Trailers 2023 Catalina Legacy Edition 343BHTS review Best 2023 T

Some details to highlight of this quite unique floorplan for a 2-bedroom travel trailer with 2 queen beds is that it also has an extraordinary capacity to accommodate more guests, up to 10 people . The two queen bedrooms are at opposite ends, and the front bedroom is also prepared for a washer and dryer to hook up. This travel trailer with three slides out has a spacious full bathroom with a radial shower and hard glass curtain.

Coachmen RV Catalina Legacy Edition 343BHTS (2 Queen Bedrooms) Travel Trailer 2023 Summary

  • Make:   Coachmen RV
  • Model:  Catalina Legacy Edition 343BHTS
  • Trim:      343BHTS (2 Queen Beds)
  • Sub Class:            Travel trailer 2 Queen Beds
  • Gross Vehicle Weight Rating (GVWR) (lbs):           10800 lbs
  • Dry Weight (UVW) (lbs): 8498 lbs
  • Hitch Weight (lbs):           1220 lbs
  • Cargo Capacity (lbs):      2302 lbs
  • Length: 38′ 6″
  • Max Sleeping Capacity: 7
  • Number of Bedrooms:    2
  • Number of Queen Size Beds:        2 (60″ x 80″)
  • Awning Length: 21′ Electric w/Multicolor LED Strip & Remote
  • Outdoor Kitchen:              No
  • Fresh Water Capacity:    44 gal
  • Waste Water Capacity:  30 gal
  • LP Capacity:       20 lbs
  • Furnace:              35000 BTU
  • Fireplace:             Optional
  • MSRP:   $60,553
  • Washer/Dryer Available

Best 2 Bedrooms Travel Trailers 2023 Catalina Legacy Edition 343BHTS review

# 8 Best Travel Trailers with Bunkhouse and Outdoor Kitchen For 2023

Here is our selection of this year’s Best 2023 Travel Trailers with Bunkhouse and Outdoor Kitchen.

Best Travel Trailer for Small Families 2023: Flagstaff E-Pro E16BH Travel Trailer Sleeps 4

The 2023 Flagstaff E-Pro E16BH by Forest River RV is one of the best travel trailers with a bunkhouse for small families for 2023. Considering the MSRP starts at $33,700, your dealer can get you a good discount by approaching this travel trailer priced under $30,000 approx.

This E-Pro E16BH is a travel trailer with bunk beds under 20 feet , sleeps 4, has one slide-out, and is one of our recommended small campers under 5000 lbs.

Best Travel Trailer for Small Families Flagstaff E-Pro E16BH Travel Trailer Sleeps 4

2023 E-Pro E16BH is a travel trailer with a bunkhouse with two bunk beds (30″x 74″ rear bunkhouse), a full dry bath, and a kitchen slide-out. The u-shaped booth dinette can easily accommodate two people in a 54”x 82” bed at night. This camper is excellent if you are looking for a travel trailer with a bunkhouse and outdoor kitchen. A grill outside and a small fridge will allow you to cook in the shade of a 12-foot-long awning and spend pleasant moments with your family. A characteristic of the E-Pro line that we must point out as an advantage is the number of storage spaces distributed inside and outside the camper. The travel trailer has five external storage compartments and several over-the-head counters.

Let’s see the 2023 Flagstaff E-Pro E16BH 360 Tour Video to discover one of the best travel trailers in 2023.

Best Travel Trailer with 2 Double Size Bunk Beds: New 2023 PASSPORT GT 2401BH floor plan

The new 2023 PASSPORT GT 2401BH travel trailer with 2 double size bunk beds of 51″ x 74″, a front master private queen bedroom, and a large slide-out u-shaped booth dinette provide space for up to 8 people, sleeping and enjoying this amazing new travel trailer floorplan for 2023.

Although it’s not the most affordable model available (MSRP: $47,863), you’ll receive a lot for your money. For families on the road, this kind of bunkhouse is ideal. Although the trailer is large enough for everyone to have their own room, it is nevertheless manageable on the highways, as it is a bunkhouse travel trailer under 30 feet . The back area is divided, with a complete dry bathroom on one side and a set of bunk beds on the other.

The main bedroom is located in the front portion of this travel trailer. This room has a queen-size bed, nightstands, two closets, and a sizable overhead storage space. Another option for this space is a wall-mounted TV.

The living room and kitchen are merged in the middle part. A generous U-shaped dinette is located in a single carpeted slide-out. Along with a pantry and home refrigerator, the kitchen has all the necessary appliances.

Best 2023 Travel Trailer with 2 Double Size Bunk Beds New 2023 PASSPORT GT 2401BH floor plan

Keystone RV Passport GT 2401BH Travel Trailer 2023 Summary

  • Model:  Passport GT 2401BH
  • Trim:      2401BH
  • Sub Class:            Bunkhouse Travel trailer with 2 bunk beds
  • Gross Vehicle Weight Rating (GVWR) (lbs):           7600 lbs
  • Dry Weight (UVW) (lbs):                5670 lbs
  • Hitch Weight (lbs):           685 lbs
  • Cargo Capacity (lbs):      1930 lbs
  • Length: 29′ 3″
  • Max Sleeping Capacity: 8
  • Number of Bunk Beds:    2 Bunk Beds (51″ x 74″)
  • Number of Slides-Out:    1
  • Awning Length: 21′
  • Shower Door Type:          Large Shower & Fabric Curtains
  • Fresh Water Capacity:    43 gal
  • Grey Water Capacity:     76 gal
  • Waste Water Capacity:  38 gal
  • MSRP:   $47,863

New 2023 Campers

New 2023 Campers . Here, we have a brand-new release from Palomino RV worth mentioning and updating in this article that seeks to summarize and review the best travel trailers to buy in 2023.

The Palomino Pause trailer is our last recommendation. Absolutely different from the 2023 campers we have presented to you, this Pause camper is an off-road trailer 100% American-made with floor plans that will tempt any RV enthusiast and boondocking lover . We suggest our most recent post, the 2023 Palomino Pause Travel Trailer Review & Walkthrough Video .

Looking for more new campers? Check out the following post with the owner’s review of the best new and used campers on the market. They are very lightweight and have small options but are truly spacious inside. Many proposed floor plans include a bathroom, toilet, or shower: Campers Under 2000 Lbs and 30 Small Campers Under 5000 Lbs.

Final Thoughts for the 2023 Travel Trailers Review

Let’s see our Final Thoughts for the 2023 Travel Trailers Review. Overall, these campers may be the greatest travel trailers for your money , according to CamperOutdoor.com’s list of the best travel trailers for 2023.

Recommended Post: BEST Pop Up Campers 2023

While some of the suggested travel trailers might cost a little more than the average or most popular trailers, you get to benefit from a superb floor plan, updated conveniences, high-quality and durable materials, and lots of sleeping space.

travel plans for 2023

About John Smith

For more than 30 years I worked in the exciting world of RV manufacturing. I liked knowing that I could improve the campers with customer feedback and see the improvements and upgrades on floor plans, delivering the best designs and the best quality RVs, year after year. After traveling with my family in RVs and small rented campers across the USA, Europe, Australia, New Zealand, and even North Africa, I feel that I must share personal experiences, guidance, concerns, tips, and news. At Camper Outdoor, we share our biggest passion, weekend getaways in a camper, RV vacations, extended stays in RV parks, the quiet life of senior couples who choose to spend more time enjoying their RV, and boondocking experiences (which as in the beginning was unsuccessful, we have good tips to avoid the same thing happening to you!). Enjoy this website created just for you!

Leave a Comment Cancel reply

Save my name, email, and website in this browser for the next time I comment.

An official website of the United States Government

  • Kreyòl ayisyen
  • Search Toggle search Search Include Historical Content - Any - No Include Historical Content - Any - No Search
  • Menu Toggle menu
  • INFORMATION FOR…
  • Individuals
  • Business & Self Employed
  • Charities and Nonprofits
  • International Taxpayers
  • Federal State and Local Governments
  • Indian Tribal Governments
  • Tax Exempt Bonds
  • FILING FOR INDIVIDUALS
  • How to File
  • When to File
  • Where to File
  • Update Your Information
  • Get Your Tax Record
  • Apply for an Employer ID Number (EIN)
  • Check Your Amended Return Status
  • Get an Identity Protection PIN (IP PIN)
  • File Your Taxes for Free
  • Bank Account (Direct Pay)
  • Payment Plan (Installment Agreement)
  • Electronic Federal Tax Payment System (EFTPS)
  • Your Online Account
  • Tax Withholding Estimator
  • Estimated Taxes
  • Where's My Refund
  • What to Expect
  • Direct Deposit
  • Reduced Refunds
  • Amend Return

Credits & Deductions

  • INFORMATION FOR...
  • Businesses & Self-Employed
  • Earned Income Credit (EITC)
  • Child Tax Credit
  • Clean Energy and Vehicle Credits
  • Standard Deduction
  • Retirement Plans

Forms & Instructions

  • POPULAR FORMS & INSTRUCTIONS
  • Form 1040 Instructions
  • Form 4506-T
  • POPULAR FOR TAX PROS
  • Form 1040-X
  • Circular 230

Future Developments

Who should use this publication.

Users of employer-provided vehicles.

Who doesn’t need to use this publication.

Volunteers.

Comments and suggestions.

Getting answers to your tax questions.

Getting tax forms, instructions, and publications.

Ordering tax forms, instructions, and publications.

  • Useful Items - You may want to see:

Travel expenses defined.

Members of the Armed Forces.

Main place of business or work.

No main place of business or work.

Factors used to determine tax home.

Tax Home Different From Family Home

Temporary assignment vs. indefinite assignment.

Exception for federal crime investigations or prosecutions.

Determining temporary or indefinite.

Going home on days off.

Probationary work period.

Separating costs.

Travel expenses for another individual.

Business associate.

Bona fide business purpose.

Lavish or extravagant.

50% limit on meals.

Actual Cost

Incidental expenses.

Incidental-expenses-only method.

50% limit may apply.

Who can use the standard meal allowance.

Use of the standard meal allowance for other travel.

Amount of standard meal allowance.

Federal government's fiscal year.

Standard meal allowance for areas outside the continental United States.

Special rate for transportation workers.

Travel for days you depart and return.

Trip Primarily for Business

Trip primarily for personal reasons.

Public transportation.

Private car.

Travel entirely for business.

Travel considered entirely for business.

Exception 1—No substantial control.

Exception 2—Outside United States no more than a week.

Exception 3—Less than 25% of time on personal activities.

Exception 4—Vacation not a major consideration.

Travel allocation rules.

Counting business days.

Transportation day.

Presence required.

Day spent on business.

Certain weekends and holidays.

Nonbusiness activity on the way to or from your business destination.

Nonbusiness activity at, near, or beyond business destination.

Other methods.

Travel Primarily for Personal Reasons

Daily limit on luxury water travel.

Meals and entertainment.

Not separately stated.

Convention agenda.

North American area.

Reasonableness test.

Cruise Ships

Deduction may depend on your type of business.

Exceptions to the Rules

Entertainment events.

Entertainment facilities.

Club dues and membership fees.

Gift or entertainment.

Other rules for meals and entertainment expenses.

Costs to include or exclude.

Application of 50% limit.

When to apply the 50% limit.

Taking turns paying for meals.

1—Expenses treated as compensation.

2—Employee's reimbursed expenses.

3—Self-employed reimbursed expenses.

4—Recreational expenses for employees.

5—Advertising expenses.

6—Sale of meals.

Individuals subject to “hours of service” limits.

Incidental costs.

Exceptions.

  • Illustration of transportation expenses.

Temporary work location.

No regular place of work.

Two places of work.

Armed Forces reservists.

Commuting expenses.

Parking fees.

Advertising display on car.

Hauling tools or instruments.

Union members' trips from a union hall.

Office in the home.

Examples of deductible transportation.

Choosing the standard mileage rate.

Standard mileage rate not allowed.

Five or more cars.

Personal property taxes.

Parking fees and tolls.

Sale, trade-in, or other disposition.

Business and personal use.

Employer-provided vehicle.

Interest on car loans.

Taxes paid on your car.

Sales taxes.

Fines and collateral.

Casualty and theft losses.

Depreciation and section 179 deductions.

Car defined.

Qualified nonpersonal use vehicles.

More information.

More than 50% business use requirement.

Limit on the amount of the section 179 deduction.

Limit for sport utility and certain other vehicles.

Limit on total section 179 deduction, special depreciation allowance, and depreciation deduction.

Cost of car.

Basis of car for depreciation.

When to elect.

How to elect.

Revoking an election.

Recapture of section 179 deduction.

Dispositions.

Combined depreciation.

Qualified car.

Election not to claim the special depreciation allowance.

Placed in service.

Car placed in service and disposed of in the same year.

Methods of depreciation.

More-than-50%-use test.

Qualified business use.

Use of your car by another person.

Business use changes.

Use for more than one purpose.

Change from personal to business use.

Unadjusted basis.

Improvements.

Car trade-in.

Effect of trade-in on basis.

Traded car used only for business.

Traded car used partly in business.

Modified Accelerated Cost Recovery System (MACRS).

Recovery period.

Depreciation methods.

MACRS depreciation chart.

Depreciation in future years.

Disposition of car during recovery period.

How to use the 2023 chart.

Trucks and vans.

Car used less than full year.

Reduction for personal use.

Section 179 deduction.

Deductions in years after the recovery period.

Unrecovered basis.

The recovery period.

How to treat unrecovered basis.

  • Table 4-1. 2023 MACRS Depreciation Chart      (Use To Figure Depreciation for 2023)

Qualified business use 50% or less in year placed in service.

Qualified business use 50% or less in a later year.

Excess depreciation.

Deductible payments.

Fair market value.

Figuring the inclusion amount.

Leased car changed from business to personal use.

Leased car changed from personal to business use.

Reporting inclusion amounts.

Casualty or theft.

Depreciation adjustment when you used the standard mileage rate.

Depreciation deduction for the year of disposition.

Documentary evidence.

Adequate evidence.

Canceled check.

Duplicate information.

Timely kept records.

Proving business purpose.

Confidential information.

Exceptional circumstances.

Destroyed records.

Separating expenses.

Combining items.

Car expenses.

Gift expenses.

Allocating total cost.

If your return is examined.

Reimbursed for expenses.

Examples of Records

Self-employed.

Both self-employed and an employee.

Statutory employees.

Reimbursement for personal expenses.

Income-producing property.

Value reported on Form W-2.

Full value included in your income.

Less than full value included in your income.

No reimbursement.

Reimbursement, allowance, or advance.

Reasonable period of time.

Employee meets accountable plan rules.

Accountable plan rules not met.

Failure to return excess reimbursements.

Reimbursement of nondeductible expenses.

Adequate Accounting

Related to employer.

The federal rate.

Regular federal per diem rate.

The standard meal allowance.

High-low rate.

Prorating the standard meal allowance on partial days of travel.

The standard mileage rate.

Fixed and variable rate (FAVR).

Reporting your expenses with a per diem or car allowance.

Allowance less than or equal to the federal rate.

Allowance more than the federal rate.

Travel advance.

Unproven amounts.

Per diem allowance more than federal rate.

Reporting your expenses under a nonaccountable plan.

Adequate accounting.

How to report.

Contractor adequately accounts.

Contractor doesn’t adequately account.

High-low method.

Regular federal per diem rate method.

Federal per diem rate method.

Information on use of cars.

Standard mileage rate.

Actual expenses.

Car rentals.

Transportation expenses.

Employee business expenses other than nonentertainment meals.

Non-entertainment-related meal expenses.

“Hours of service” limits.

Reimbursements.

Allocating your reimbursement.

After you complete the form.

Limits on employee business expenses.

1. Limit on meals and entertainment.

2. Limit on total itemized deductions.

Member of a reserve component.

Officials Paid on a Fee Basis

Special rules for married persons.

Where to report.

Impairment-Related Work Expenses of Disabled Employees

Preparing and filing your tax return.

Free options for tax preparation.

Using online tools to help prepare your return.

Need someone to prepare your tax return?

Employers can register to use Business Services Online.

IRS social media.

Watching IRS videos.

Online tax information in other languages.

Free Over-the-Phone Interpreter (OPI) Service.

Accessibility Helpline available for taxpayers with disabilities.

Getting tax forms and publications.

Getting tax publications and instructions in eBook format.

Access your online account (individual taxpayers only).

Get a transcript of your return.

Tax Pro Account.

Using direct deposit.

Reporting and resolving your tax-related identity theft issues.

Ways to check on the status of your refund.

Making a tax payment.

What if I can’t pay now?

Filing an amended return.

Checking the status of your amended return.

Understanding an IRS notice or letter you’ve received.

Responding to an IRS notice or letter.

Contacting your local TAC.

What Is TAS?

How can you learn about your taxpayer rights, what can tas do for you, how can you reach tas, how else does tas help taxpayers, low income taxpayer clinics (litcs), appendix a-1. inclusion amounts for passenger automobiles first leased in 2018, appendix a-2. inclusion amounts for passenger automobiles first leased in 2019, appendix a-3. inclusion amounts for passenger automobiles first leased in 2020, appendix a-4. inclusion amounts for passenger automobiles first leased in 2021, appendix a-5. inclusion amounts for passenger automobiles first leased in 2022, appendix a-6. inclusion amounts for passenger automobiles first leased in 2023, publication 463 - additional material, publication 463 (2023), travel, gift, and car expenses.

For use in preparing 2023 Returns

Publication 463 - Introductory Material

For the latest information about developments related to Pub. 463, such as legislation enacted after it was published, go to IRS.gov/Pub463 .

Standard mileage rate. For 2023, the standard mileage rate for the cost of operating your car for business use is 65.5 cents ($0.655) per mile. Car expenses and use of the standard mileage rate are explained in chapter 4.

Depreciation limits on cars, trucks, and vans. The first-year limit on the depreciation deduction, special depreciation allowance, and section 179 deduction for vehicles acquired before September 28, 2017, and placed in service during 2023, is $12,200. The first-year limit on depreciation, special depreciation allowance, and section 179 deduction for vehicles acquired after September 27, 2017, and placed in service during 2023 increases to $20,200. If you elect not to claim a special depreciation allowance for a vehicle placed in service in 2023, the amount increases to $12,200. Depreciation limits are explained in chapter 4.

Section 179 deduction. The maximum amount you can elect to deduct for section 179 property (including cars, trucks, and vans) you placed in service in tax years beginning in 2023 is $1,160,000. This limit is reduced by the amount by which the cost of section 179 property placed in service during the tax year exceeds $2,890,000. Section 179 deduction is explained in chapter 4.Also, the maximum section 179 expense deduction for sport utility vehicles placed in service in tax years beginning in 2023 is $28,900.

Temporary deduction of 100% business meals. The 100% deduction on certain business meals expenses as amended under the Taxpayer Certainty and Disaster Tax Relief Act of 2020, and enacted by the Consolidated Appropriations Act, 2021, has expired. Generally, the cost of business meals remains deductible, subject to the 50% limitation. See 50% Limit in chapter 2 for more information.

Photographs of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC) . Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 800-THE-LOST (800-843-5678) if you recognize a child.

Per diem rates. Current and prior per diem rates may be found on the U.S. General Services Administration (GSA) website at GSA.gov/travel/plan-book/per-diem-rates .

Introduction

You may be able to deduct the ordinary and necessary business-related expenses you have for:

Non-entertainment-related meals,

Transportation.

This publication explains:

What expenses are deductible,

How to report them on your return,

What records you need to prove your expenses, and

How to treat any expense reimbursements you may receive.

You should read this publication if you are an employee or a sole proprietor who has business-related travel, non-entertainment-related meals, gift, or transportation expenses.

If an employer-provided vehicle was available for your use, you received a fringe benefit. Generally, your employer must include the value of the use or availability of the vehicle in your income. However, there are exceptions if the use of the vehicle qualifies as a working condition fringe benefit (such as the use of a qualified nonpersonal use vehicle).

A working condition fringe benefit is any property or service provided to you by your employer, the cost of which would be allowable as an employee business expense deduction if you had paid for it.

A qualified nonpersonal use vehicle is one that isn’t likely to be used more than minimally for personal purposes because of its design. See Qualified nonpersonal use vehicles under Actual Car Expenses in chapter 4.

For information on how to report your car expenses that your employer didn’t provide or reimburse you for (such as when you pay for gas and maintenance for a car your employer provides), see Vehicle Provided by Your Employer in chapter 6.

Partnerships, corporations, trusts, and employers who reimburse their employees for business expenses should refer to the instructions for their required tax forms, for information on deducting travel, meals, and entertainment expenses.

If you are an employee, you won’t need to read this publication if all of the following are true.

You fully accounted to your employer for your work-related expenses.

You received full reimbursement for your expenses.

Your employer required you to return any excess reimbursement and you did so.

There is no amount shown with a code L in box 12 of your Form W-2, Wage and Tax Statement.

If you perform services as a volunteer worker for a qualified charity, you may be able to deduct some of your costs as a charitable contribution. See Out-of-Pocket Expenses in Giving Services in Pub. 526, Charitable Contributions, for information on the expenses you can deduct.

We welcome your comments about this publication and suggestions for future editions.

You can send us comments through IRS.gov/FormComments . Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.

Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above address.

If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS.gov/Help/ITA where you can find topics by using the search feature or viewing the categories listed.

Go to IRS.gov/Forms to download current and prior-year forms, instructions, and publications.

Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order prior-year forms and instructions. The IRS will process your order for forms and publications as soon as possible. Don’t resubmit requests you’ve already sent us. You can get forms and publications faster online.

Useful Items

Publication

946 How To Depreciate Property

Form (and Instructions)

Schedule A (Form 1040) Itemized Deductions

Schedule C (Form 1040) Profit or Loss From Business (Sole Proprietorship)

Schedule F (Form 1040) Profit or Loss From Farming

2106 Employee Business Expenses

4562 Depreciation and Amortization (Including Information on Listed Property)

See How To Get Tax Help for information about getting these publications and forms.

If you temporarily travel away from your tax home, you can use this chapter to determine if you have deductible travel expenses.

This chapter discusses:

Traveling away from home,

Temporary assignment or job, and

What travel expenses are deductible.

For tax purposes, travel expenses are the ordinary and necessary expenses of traveling away from home for your business, profession, or job.

An ordinary expense is one that is common and accepted in your trade or business. A necessary expense is one that is helpful and appropriate for your business. An expense doesn’t have to be required to be considered necessary.

You will find examples of deductible travel expenses in Table 1-1 .

Traveling Away From Home

You are traveling away from home if:

Your duties require you to be away from the general area of your tax home (defined later) substantially longer than an ordinary day's work, and

You need to sleep or rest to meet the demands of your work while away from home.

You are a railroad conductor. You leave your home terminal on a regularly scheduled round-trip run between two cities and return home 16 hours later. During the run, you have 6 hours off at your turnaround point where you eat two meals and rent a hotel room to get necessary sleep before starting the return trip. You are considered to be away from home.

You are a truck driver. You leave your terminal and return to it later the same day. You get an hour off at your turnaround point to eat. Because you aren’t off to get necessary sleep and the brief time off isn’t an adequate rest period, you aren’t traveling away from home.

If you are a member of the U.S. Armed Forces on a permanent duty assignment overseas, you aren’t traveling away from home. You can’t deduct your expenses for meals and lodging. You can’t deduct these expenses even if you have to maintain a home in the United States for your family members who aren’t allowed to accompany you overseas. If you are transferred from one permanent duty station to another, you may have deductible moving expenses, which are explained in Pub. 3, Armed Forces' Tax Guide.

A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a tax home (explained next) aboard the ship for travel expense purposes.

To determine whether you are traveling away from home, you must first determine the location of your tax home.

Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. It includes the entire city or general area in which your business or work is located.

If you have more than one regular place of business, your tax home is your main place of business. See Main place of business or work , later.

If you don’t have a regular or a main place of business because of the nature of your work, then your tax home may be the place where you regularly live. See No main place of business or work , later.

If you don’t have a regular or main place of business or post of duty and there is no place where you regularly live, you are considered an itinerant (a transient) and your tax home is wherever you work. As an itinerant, you can’t claim a travel expense deduction because you are never considered to be traveling away from home.

If you have more than one place of work, consider the following when determining which one is your main place of business or work.

The total time you ordinarily spend in each place.

The level of your business activity in each place.

Whether your income from each place is significant or insignificant.

You live in Cincinnati where you have a seasonal job for 8 months each year and earn $40,000. You work the other 4 months in Miami, also at a seasonal job, and earn $15,000. Cincinnati is your main place of work because you spend most of your time there and earn most of your income there.

You may have a tax home even if you don’t have a regular or main place of work. Your tax home may be the home where you regularly live.

If you don’t have a regular or main place of business or work, use the following three factors to determine where your tax home is.

You perform part of your business in the area of your main home and use that home for lodging while doing business in the area.

You have living expenses at your main home that you duplicate because your business requires you to be away from that home.

You haven’t abandoned the area in which both your historical place of lodging and your claimed main home are located; you have a member or members of your family living at your main home; or you often use that home for lodging.

If you satisfy all three factors, your tax home is the home where you regularly live. If you satisfy only two factors, you may have a tax home depending on all the facts and circumstances. If you satisfy only one factor, you are an itinerant; your tax home is wherever you work and you can’t deduct travel expenses.

You are single and live in Boston in an apartment you rent. You have worked for your employer in Boston for a number of years. Your employer enrolls you in a 12-month executive training program. You don’t expect to return to work in Boston after you complete your training.

During your training, you don’t do any work in Boston. Instead, you receive classroom and on-the-job training throughout the United States. You keep your apartment in Boston and return to it frequently. You use your apartment to conduct your personal business. You also keep up your community contacts in Boston. When you complete your training, you are transferred to Los Angeles.

You don’t satisfy factor (1) because you didn’t work in Boston. You satisfy factor (2) because you had duplicate living expenses. You also satisfy factor (3) because you didn’t abandon your apartment in Boston as your main home, you kept your community contacts, and you frequently returned to live in your apartment. Therefore, you have a tax home in Boston.

You are an outside salesperson with a sales territory covering several states. Your employer's main office is in Newark, but you don’t conduct any business there. Your work assignments are temporary, and you have no way of knowing where your future assignments will be located. You have a room in your married sister's house in Dayton. You stay there for one or two weekends a year, but you do no work in the area. You don’t pay your sister for the use of the room.

You don’t satisfy any of the three factors listed earlier. You are an itinerant and have no tax home.

If you (and your family) don’t live at your tax home (defined earlier), you can’t deduct the cost of traveling between your tax home and your family home. You also can’t deduct the cost of meals and lodging while at your tax home. See Example 1 , later.

If you are working temporarily in the same city where you and your family live, you may be considered as traveling away from home. See Example 2 , later.

You are a truck driver and you and your family live in Tucson. You are employed by a trucking firm that has its terminal in Phoenix. At the end of your long runs, you return to your home terminal in Phoenix and spend one night there before returning home. You can’t deduct any expenses you have for meals and lodging in Phoenix or the cost of traveling from Phoenix to Tucson. This is because Phoenix is your tax home.

Your family home is in Pittsburgh, where you work 12 weeks a year. The rest of the year you work for the same employer in Baltimore. In Baltimore, you eat in restaurants and sleep in a rooming house. Your salary is the same whether you are in Pittsburgh or Baltimore.

Because you spend most of your working time and earn most of your salary in Baltimore, that city is your tax home. You can’t deduct any expenses you have for meals and lodging there. However, when you return to work in Pittsburgh, you are away from your tax home even though you stay at your family home. You can deduct the cost of your round trip between Baltimore and Pittsburgh. You can also deduct your part of your family's living expenses for non-entertainment-related meals and lodging while you are living and working in Pittsburgh.

Temporary Assignment or Job

You may regularly work at your tax home and also work at another location. It may not be practical to return to your tax home from this other location at the end of each workday.

If your assignment or job away from your main place of work is temporary, your tax home doesn’t change. You are considered to be away from home for the whole period you are away from your main place of work. You can deduct your travel expenses if they otherwise qualify for deduction. Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for 1 year or less.

However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you can’t deduct your travel expenses while there. An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than 1 year, whether or not it actually lasts for more than 1 year.

If your assignment is indefinite, you must include in your income any amounts you receive from your employer for living expenses, even if they are called “travel allowances” and you account to your employer for them. You may be able to deduct the cost of relocating to your new tax home as a moving expense. See Pub. 3 for more information.

If you are a federal employee participating in a federal crime investigation or prosecution, you aren’t subject to the 1-year rule. This means you may be able to deduct travel expenses even if you are away from your tax home for more than 1 year provided you meet the other requirements for deductibility.

For you to qualify, the Attorney General (or their designee) must certify that you are traveling:

For the federal government;

In a temporary duty status; and

To investigate, prosecute, or provide support services for the investigation or prosecution of a federal crime.

You must determine whether your assignment is temporary or indefinite when you start work. If you expect an assignment or job to last for 1 year or less, it is temporary unless there are facts and circumstances that indicate otherwise. An assignment or job that is initially temporary may become indefinite due to changed circumstances. A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment.

The following examples illustrate whether an assignment or job is temporary or indefinite.

You are a construction worker. You live and regularly work in Los Angeles. You are a member of a trade union in Los Angeles that helps you get work in the Los Angeles area. Your tax home is Los Angeles. Because of a shortage of work, you took a job on a construction project in Fresno. Your job was scheduled to end in 8 months. The job actually lasted 10 months.

You realistically expected the job in Fresno to last 8 months. The job actually did last less than 1 year. The job is temporary and your tax home is still in Los Angeles.

The facts are the same as in Example 1 , except that you realistically expected the work in Fresno to last 18 months. The job was actually completed in 10 months.

Your job in Fresno is indefinite because you realistically expected the work to last longer than 1 year, even though it actually lasted less than 1 year. You can’t deduct any travel expenses you had in Fresno because Fresno became your tax home.

The facts are the same as in Example 1 , except that you realistically expected the work in Fresno to last 9 months. After 8 months, however, you were asked to remain for 7 more months (for a total actual stay of 15 months).

Initially, you realistically expected the job in Fresno to last for only 9 months. However, due to changed circumstances occurring after 8 months, it was no longer realistic for you to expect that the job in Fresno would last for 1 year or less. You can deduct only your travel expenses for the first 8 months. You can’t deduct any travel expenses you had after that time because Fresno became your tax home when the job became indefinite.

If you go back to your tax home from a temporary assignment on your days off, you aren’t considered away from home while you are in your hometown. You can’t deduct the cost of your meals and lodging there. However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work.

If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. In addition, you can deduct your expenses of returning home up to the amount you would have spent for meals had you stayed at your temporary place of work.

If you take a job that requires you to move, with the understanding that you will keep the job if your work is satisfactory during a probationary period, the job is indefinite. You can’t deduct any of your expenses for meals and lodging during the probationary period.

What Travel Expenses Are Deductible?

Once you have determined that you are traveling away from your tax home, you can determine what travel expenses are deductible.

You can deduct ordinary and necessary expenses you have when you travel away from home on business. The type of expense you can deduct depends on the facts and your circumstances.

Table 1-1 summarizes travel expenses you may be able to deduct. You may have other deductible travel expenses that aren’t covered there, depending on the facts and your circumstances.

If you have one expense that includes the costs of non-entertainment-related meals, entertainment, and other services (such as lodging or transportation), you must allocate that expense between the cost of non-entertainment-related meals, and entertainment and the cost of other services. You must have a reasonable basis for making this allocation. For example, you must allocate your expenses if a hotel includes one or more meals in its room charge.

If a spouse, dependent, or other individual goes with you (or your employee) on a business trip or to a business convention, you generally can’t deduct their travel expenses.

You can deduct the travel expenses of someone who goes with you if that person:

Is your employee,

Has a bona fide business purpose for the travel, and

Would otherwise be allowed to deduct the travel expenses.

If a business associate travels with you and meets the conditions in (2) and (3) above, you can deduct the travel expenses you have for that person. A business associate is someone with whom you could reasonably expect to actively conduct business. A business associate can be a current or prospective (likely to become) customer, client, supplier, employee, agent, partner, or professional advisor.

Table 1-1. Travel Expenses You Can Deduct

A bona fide business purpose exists if you can prove a real business purpose for the individual's presence. Incidental services, such as typing notes or assisting in entertaining customers, aren’t enough to make the expenses deductible.

You drive to Chicago on business and take your spouse with you. Your spouse isn’t your employee. Your spouse occasionally types notes, performs similar services, and accompanies you to luncheons and dinners. The performance of these services doesn’t establish that your spouse’s presence on the trip is necessary to the conduct of your business. Your spouse’s expenses aren’t deductible.

You pay $199 a day for a double room. A single room costs $149 a day. You can deduct the total cost of driving your car to and from Chicago, but only $149 a day for your hotel room. If both you and your spouse use public transportation, you can only deduct your fare.

You can deduct a portion of the cost of meals if it is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business. Meal and entertainment expenses are discussed in chapter 2 .

You can't deduct expenses for meals that are lavish or extravagant. An expense isn't considered lavish or extravagant if it is reasonable based on the facts and circumstances. Meal expenses won't be disallowed merely because they are more than a fixed dollar amount or because the meals take place at deluxe restaurants, hotels, or resorts.

You can figure your meal expenses using either of the following methods.

Actual cost.

If you are reimbursed for the cost of your meals, how you apply the 50% limit depends on whether your employer's reimbursement plan was accountable or nonaccountable. If you aren’t reimbursed, the 50% limit applies even if the unreimbursed meal expense is for business travel. Chapter 2 discusses the 50% Limit in more detail, and chapter 6 discusses accountable and nonaccountable plans.

You can use the actual cost of your meals to figure the amount of your expense before reimbursement and application of the 50% deduction limit. If you use this method, you must keep records of your actual cost.

Standard Meal Allowance

Generally, you can use the “standard meal allowance” method as an alternative to the actual cost method. It allows you to use a set amount for your daily meals and incidental expenses (M&IE), instead of keeping records of your actual costs. The set amount varies depending on where and when you travel. In this publication, “standard meal allowance” refers to the federal rate for M&IE, discussed later under Amount of standard meal allowance . If you use the standard meal allowance, you must still keep records to prove the time, place, and business purpose of your travel. See the recordkeeping rules for travel in chapter 5 .

The term “incidental expenses” means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships.

Incidental expenses don’t include expenses for laundry, cleaning and pressing of clothing, lodging taxes, costs of telegrams or telephone calls, transportation between places of lodging or business and places where meals are taken, or the mailing cost of filing travel vouchers and paying employer-sponsored charge card billings.

You can use an optional method (instead of actual cost) for deducting incidental expenses only. The amount of the deduction is $5 a day. You can use this method only if you didn’t pay or incur any meal expenses. You can’t use this method on any day that you use the standard meal allowance. This method is subject to the proration rules for partial days. See Travel for days you depart and return , later, in this chapter.

The incidental-expenses-only method isn’t subject to the 50% limit discussed below.

If you use the standard meal allowance method for non-entertainment-related meal expenses and you aren’t reimbursed or you are reimbursed under a nonaccountable plan, you can generally deduct only 50% of the standard meal allowance. If you are reimbursed under an accountable plan and you are deducting amounts that are more than your reimbursements, you can deduct only 50% of the excess amount. The 50% Limit is discussed in more detail in chapter 2, and accountable and nonaccountable plans are discussed in chapter 6.

You can use the standard meal allowance whether you are an employee or self-employed, and whether or not you are reimbursed for your traveling expenses.

You can use the standard meal allowance to figure your meal expenses when you travel in connection with investment and other income-producing property. You can also use it to figure your meal expenses when you travel for qualifying educational purposes. You can’t use the standard meal allowance to figure the cost of your meals when you travel for medical or charitable purposes.

The standard meal allowance is the federal M&IE rate. For travel in 2023, the rate for most small localities in the United States is $59 per day.

Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances.

If you travel to more than one location in one day, use the rate in effect for the area where you stop for sleep or rest. If you work in the transportation industry, however, see Special rate for transportation workers , later.

Per diem rates are listed by the federal government's fiscal year, which runs from October 1 to September 30. You can choose to use the rates from the 2022 fiscal year per diem tables or the rates from the 2023 fiscal year tables, but you must consistently use the same tables for all travel you are reporting on your income tax return for the year. See Transition Rules , later.

The standard meal allowance rates above don’t apply to travel in Alaska, Hawaii, or any other location outside the continental United States. The Department of Defense establishes per diem rates for Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, the U.S. Virgin Islands, Wake Island, and other non-foreign areas outside the continental United States. The Department of State establishes per diem rates for all other foreign areas.

You can use a special standard meal allowance if you work in the transportation industry. You are in the transportation industry if your work:

Directly involves moving people or goods by airplane, barge, bus, ship, train, or truck; and

Regularly requires you to travel away from home and, during any single trip, usually involves travel to areas eligible for different standard meal allowance rates.

Using the special rate for transportation workers eliminates the need for you to determine the standard meal allowance for every area where you stop for sleep or rest. If you choose to use the special rate for any trip, you must use the special rate (and not use the regular standard meal allowance rates) for all trips you take that year.

For both the day you depart for and the day you return from a business trip, you must prorate the standard meal allowance (figure a reduced amount for each day). You can do so by one of two methods.

Method 1: You can claim 3 / 4 of the standard meal allowance.

Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice.

You are employed in New Orleans as a convention planner. In March, your employer sent you on a 3-day trip to Washington, DC, to attend a planning seminar. You left your home in New Orleans at 10 a.m. on Wednesday and arrived in Washington, DC, at 5:30 p.m. After spending 2 nights there, you flew back to New Orleans on Friday and arrived back home at 8 p.m. Your employer gave you a flat amount to cover your expenses and included it with your wages.

Under Method 1 , you can claim 2½ days of the standard meal allowance for Washington, DC: 3 / 4 of the daily rate for Wednesday and Friday (the days you departed and returned), and the full daily rate for Thursday.

Under Method 2 , you could also use any method that you apply consistently and that is in accordance with reasonable business practice. For example, you could claim 3 days of the standard meal allowance even though a federal employee would have to use Method 1 and be limited to only 2½ days.

Travel in the United States

The following discussion applies to travel in the United States. For this purpose, the United States includes the 50 states and the District of Columbia. The treatment of your travel expenses depends on how much of your trip was business related and on how much of your trip occurred within the United States. See Part of Trip Outside the United States , later.

You can deduct all of your travel expenses if your trip was entirely business related. If your trip was primarily for business and, while at your business destination, you extended your stay for a vacation, made a personal side trip, or had other personal activities, you can deduct only your business-related travel expenses. These expenses include the travel costs of getting to and from your business destination and any business-related expenses at your business destination.

You work in Atlanta and take a business trip to New Orleans in May. Your business travel totals 900 miles round trip. On your way home, you stop in Mobile to visit your parents. You spend $2,165 for the 9 days you are away from home for travel, non-entertainment-related meals, lodging, and other travel expenses. If you hadn’t stopped in Mobile, you would have been gone only 6 days, and your total cost would have been $1,633.50. You can deduct $1,633.50 for your trip, including the cost of round-trip transportation to and from New Orleans. The deduction for your non-entertainment-related meals is subject to the 50% limit on meals mentioned earlier.

If your trip was primarily for personal reasons, such as a vacation, the entire cost of the trip is a nondeductible personal expense. However, you can deduct any expenses you have while at your destination that are directly related to your business.

A trip to a resort or on a cruise ship may be a vacation even if the promoter advertises that it is primarily for business. The scheduling of incidental business activities during a trip, such as viewing videotapes or attending lectures dealing with general subjects, won’t change what is really a vacation into a business trip.

Part of Trip Outside the United States

If part of your trip is outside the United States, use the rules described later in this chapter under Travel Outside the United States for that part of the trip. For the part of your trip that is inside the United States, use the rules for travel in the United States. Travel outside the United States doesn’t include travel from one point in the United States to another point in the United States. The following discussion can help you determine whether your trip was entirely within the United States.

If you travel by public transportation, any place in the United States where that vehicle makes a scheduled stop is a point in the United States. Once the vehicle leaves the last scheduled stop in the United States on its way to a point outside the United States, you apply the rules under Travel Outside the United States , later.

You fly from New York to Puerto Rico with a scheduled stop in Miami. Puerto Rico isn’t considered part of the United States for purposes of travel. You return to New York nonstop. The flight from New York to Miami is in the United States, so only the flight from Miami to Puerto Rico is outside the United States. Because there are no scheduled stops between Puerto Rico and New York, all of the return trip is outside the United States.

Travel by private car in the United States is travel between points in the United States, even though you are on your way to a destination outside the United States.

You travel by car from Denver to Mexico City and return. Your travel from Denver to the border and from the border back to Denver is travel in the United States, and the rules in this section apply. The rules below under Travel Outside the United States apply to your trip from the border to Mexico City and back to the border.

Travel Outside the United States

If any part of your business travel is outside the United States, some of your deductions for the cost of getting to and from your destination may be limited. For this purpose, the United States includes the 50 states and the District of Columbia.

How much of your travel expenses you can deduct depends in part upon how much of your trip outside the United States was business related.

Travel Entirely for Business or Considered Entirely for Business

You can deduct all your travel expenses of getting to and from your business destination if your trip is entirely for business or considered entirely for business.

If you travel outside the United States and you spend the entire time on business activities, you can deduct all of your travel expenses.

Even if you didn’t spend your entire time on business activities, your trip is considered entirely for business if you meet at least one of the following four exceptions.

Your trip is considered entirely for business if you didn’t have substantial control over arranging the trip. The fact that you control the timing of your trip doesn’t, by itself, mean that you have substantial control over arranging your trip.

You don’t have substantial control over your trip if you:

Are an employee who was reimbursed or paid a travel expense allowance, and

Aren’t related to your employer, or

Aren’t a managing executive.

“Related to your employer” is defined later in chapter 6 under Per Diem and Car Allowances .

A “managing executive” is an employee who has the authority and responsibility, without being subject to the veto of another, to decide on the need for the business travel.

A self-employed person generally has substantial control over arranging business trips.

Your trip is considered entirely for business if you were outside the United States for a week or less, combining business and nonbusiness activities. One week means 7 consecutive days. In counting the days, don’t count the day you leave the United States, but do count the day you return to the United States.

You traveled to Brussels primarily for business. You left Denver on Tuesday and flew to New York. On Wednesday, you flew from New York to Brussels, arriving the next morning. On Thursday and Friday, you had business discussions, and from Saturday until Tuesday, you were sightseeing. You flew back to New York, arriving Wednesday afternoon. On Thursday, you flew back to Denver.

Although you were away from your home in Denver for more than a week, you weren’t outside the United States for more than a week. This is because the day you depart doesn’t count as a day outside the United States.

You can deduct your cost of the round-trip flight between Denver and Brussels. You can also deduct the cost of your stay in Brussels for Thursday and Friday while you conducted business. However, you can’t deduct the cost of your stay in Brussels from Saturday through Tuesday because those days were spent on nonbusiness activities.

Your trip is considered entirely for business if:

You were outside the United States for more than a week, and

You spent less than 25% of the total time you were outside the United States on nonbusiness activities.

You flew from Seattle to Tokyo, where you spent 14 days on business and 5 days on personal matters. You then flew back to Seattle. You spent 1 day flying in each direction.

Because only 5 / 21 (less than 25%) of your total time abroad was for nonbusiness activities, you can deduct as travel expenses what it would have cost you to make the trip if you hadn’t engaged in any nonbusiness activity. The amount you can deduct is the cost of the round-trip plane fare and 16 days of non-entertainment-related meals (subject to the 50% Limit ), lodging, and other related expenses.

Your trip is considered entirely for business if you can establish that a personal vacation wasn’t a major consideration, even if you have substantial control over arranging the trip.

Travel Primarily for Business

If you travel outside the United States primarily for business but spend some of your time on other activities, you generally can’t deduct all of your travel expenses. You can only deduct the business portion of your cost of getting to and from your destination. You must allocate the costs between your business and other activities to determine your deductible amount. See Travel allocation rules , later.

If your trip outside the United States was primarily for business, you must allocate your travel time on a day-to-day basis between business days and nonbusiness days. The days you depart from and return to the United States are both counted as days outside the United States.

To figure the deductible amount of your round-trip travel expenses, use the following fraction. The numerator (top number) is the total number of business days outside the United States. The denominator (bottom number) is the total number of business and nonbusiness days of travel.

Your business days include transportation days, days your presence was required, days you spent on business, and certain weekends and holidays.

Count as a business day any day you spend traveling to or from a business destination. However, if because of a nonbusiness activity you don’t travel by a direct route, your business days are the days it would take you to travel a reasonably direct route to your business destination. Extra days for side trips or nonbusiness activities can’t be counted as business days.

Count as a business day any day your presence is required at a particular place for a specific business purpose. Count it as a business day even if you spend most of the day on nonbusiness activities.

If your principal activity during working hours is the pursuit of your trade or business, count the day as a business day. Also, count as a business day any day you are prevented from working because of circumstances beyond your control.

Count weekends, holidays, and other necessary standby days as business days if they fall between business days. But if they follow your business meetings or activity and you remain at your business destination for nonbusiness or personal reasons, don’t count them as business days.

Your tax home is New York City. You travel to Quebec, where you have a business meeting on Friday. You have another meeting on the following Monday. Because your presence was required on both Friday and Monday, they are business days. Because the weekend is between business days, Saturday and Sunday are counted as business days. This is true even though you use the weekend for sightseeing, visiting friends, or other nonbusiness activity.

If, in Example 1 , you had no business in Quebec after Friday, but stayed until Monday before starting home, Saturday and Sunday would be nonbusiness days.

If you stopped for a vacation or other nonbusiness activity either on the way from the United States to your business destination, or on the way back to the United States from your business destination, you must allocate part of your travel expenses to the nonbusiness activity.

The part you must allocate is the amount it would have cost you to travel between the point where travel outside the United States begins and your nonbusiness destination and a return to the point where travel outside the United States ends.

You determine the nonbusiness portion of that expense by multiplying it by a fraction. The numerator (top number) of the fraction is the number of nonbusiness days during your travel outside the United States, and the denominator (bottom number) is the total number of days you spend outside the United States.

You live in New York. On May 4, you flew to Paris to attend a business conference that began on May 5. The conference ended at noon on May 14. That evening, you flew to Dublin where you visited with friends until the afternoon of May 21, when you flew directly home to New York. The primary purpose for the trip was to attend the conference.

If you hadn’t stopped in Dublin, you would have arrived home the evening of May 14. You don’t meet any of the exceptions that would allow you to consider your travel entirely for business. May 4 through May 14 (11 days) are business days and May 15 through May 21 (7 days) are nonbusiness days.

You can deduct the cost of your non-entertainment-related meals (subject to the 50% Limit ), lodging, and other business-related travel expenses while in Paris.

You can’t deduct your expenses while in Dublin. You also can’t deduct 7 / 18 of what it would have cost you to travel round trip between New York and Dublin.

You paid $750 to fly from New York to Paris, $400 to fly from Paris to Dublin, and $700 to fly from Dublin back to New York. Round-trip airfare from New York to Dublin would have been $1,250.

You figure the deductible part of your air travel expenses by subtracting 7 / 18 of the round-trip airfare and other expenses you would have had in traveling directly between New York and Dublin ($1,250 × 7 / 18 = $486) from your total expenses in traveling from New York to Paris to Dublin and back to New York ($750 + $400 + $700 = $1,850).

Your deductible air travel expense is $1,364 ($1,850 − $486).

If you had a vacation or other nonbusiness activity at, near, or beyond your business destination, you must allocate part of your travel expenses to the nonbusiness activity.

The part you must allocate is the amount it would have cost you to travel between the point where travel outside the United States begins and your business destination and a return to the point where travel outside the United States ends.

None of your travel expenses for nonbusiness activities at, near, or beyond your business destination are deductible.

Assume that the dates are the same as in the previous example but that instead of going to Dublin for your vacation, you fly to Venice, Italy, for a vacation.

You can’t deduct any part of the cost of your trip from Paris to Venice and return to Paris. In addition, you can’t deduct 7 / 18 of the airfare and other expenses from New York to Paris and back to New York.

You can deduct 11 / 18 of the round-trip plane fare and other travel expenses from New York to Paris, plus your non-entertainment-related meals (subject to the 50% Limit ), lodging, and any other business expenses you had in Paris. (Assume these expenses total $4,939.) If the round-trip plane fare and other travel-related expenses (such as food during the trip) are $1,750, you can deduct travel costs of $1,069 ( 11 / 18 × $1,750), plus the full $4,939 for the expenses you had in Paris.

You can use another method of counting business days if you establish that it more clearly reflects the time spent on other than business activities outside the United States.

If you travel outside the United States primarily for vacation or for investment purposes, the entire cost of the trip is a nondeductible personal expense. However, if you spend some time attending brief professional seminars or a continuing education program, you can deduct your registration fees and other expenses you have that are directly related to your business.

The university from which you graduated has a continuing education program for members of its alumni association. This program consists of trips to various foreign countries where academic exercises and conferences are set up to acquaint individuals in most occupations with selected facilities in several regions of the world. However, none of the conferences are directed toward specific occupations or professions. It is up to each participant to seek out specialists and organizational settings appropriate to their occupational interests.

Three-hour sessions are held each day over a 5-day period at each of the selected overseas facilities where participants can meet with individual practitioners. These sessions are composed of a variety of activities including workshops, mini-lectures, roleplaying, skill development, and exercises. Professional conference directors schedule and conduct the sessions. Participants can choose those sessions they wish to attend.

You can participate in this program because you are a member of the alumni association. You and your family take one of the trips. You spend about 2 hours at each of the planned sessions. The rest of the time you go touring and sightseeing with your family. The trip lasts less than 1 week.

Your travel expenses for the trip aren’t deductible since the trip was primarily a vacation. However, registration fees and any other incidental expenses you have for the five planned sessions you attended that are directly related and beneficial to your business are deductible business expenses. These expenses should be specifically stated in your records to ensure proper allocation of your deductible business expenses.

Luxury Water Travel

If you travel by ocean liner, cruise ship, or other form of luxury water transportation for business purposes, there is a daily limit on the amount you can deduct. The limit is twice the highest federal per diem rate allowable at the time of your travel. (Generally, the federal per diem is the amount paid to federal government employees for daily living expenses when they travel away from home within the United States for business purposes.)

The highest federal per diem rate allowed and the daily limit for luxury water travel in 2023 are shown in the following table.

You are a travel agent and traveled by ocean liner from New York to London, England, on business in May. Your expense for the 6-day cruise was $6,200. Your deduction for the cruise can’t exceed $4,776 (6 days × $796 daily limit).

If your expenses for luxury water travel include separately stated amounts for meals or entertainment, those amounts are subject to the 50% limit on non-entertainment-related meals and entertainment before you apply the daily limit. For a discussion of the 50% Limit , see chapter 2.

In the previous example, your luxury water travel had a total cost of $6,200. Of that amount, $3,700 was separately stated as non-entertainment-related meals and $1,000 was separately stated as entertainment. Considering that you are self-employed, you aren’t reimbursed for any of your travel expenses. You figure your deductible travel expenses as follows.

If your meal or entertainment charges aren’t separately stated or aren’t clearly identifiable, you don’t have to allocate any portion of the total charge to meals or entertainment.

The daily limit on luxury water travel (discussed earlier) doesn’t apply to expenses you have to attend a convention, seminar, or meeting on board a cruise ship. See Cruise Ships , later, under Conventions.

Conventions

You can deduct your travel expenses when you attend a convention if you can show that your attendance benefits your trade or business. You can’t deduct the travel expenses for your family.

If the convention is for investment, political, social, or other purposes unrelated to your trade or business, you can’t deduct the expenses.

The convention agenda or program generally shows the purpose of the convention. You can show your attendance at the convention benefits your trade or business by comparing the agenda with the official duties and responsibilities of your position. The agenda doesn’t have to deal specifically with your official duties and responsibilities; it will be enough if the agenda is so related to your position that it shows your attendance was for business purposes.

Conventions Held Outside the North American Area

You can’t deduct expenses for attending a convention, seminar, or similar meeting held outside the North American area unless:

The meeting is directly related to the active conduct of your trade or business, and

It is as reasonable to hold the meeting outside the North American area as within the North American area. See Reasonableness test , later.

The North American area includes the following locations.

The following factors are taken into account to determine if it was as reasonable to hold the meeting outside the North American area as within the North American area.

The purpose of the meeting and the activities taking place at the meeting.

The purposes and activities of the sponsoring organizations or groups.

The homes of the active members of the sponsoring organizations and the places at which other meetings of the sponsoring organizations or groups have been or will be held.

Other relevant factors you may present.

You can deduct up to $2,000 per year of your expenses of attending conventions, seminars, or similar meetings held on cruise ships. All ships that sail are considered cruise ships.

You can deduct these expenses only if all of the following requirements are met.

The convention, seminar, or meeting is directly related to the active conduct of your trade or business.

The cruise ship is a vessel registered in the United States.

All of the cruise ship's ports of call are in the United States or in territories of the United States.

You attach to your return a written statement signed by you that includes information about:

The total days of the trip (not including the days of transportation to and from the cruise ship port),

The number of hours each day that you devoted to scheduled business activities, and

A program of the scheduled business activities of the meeting.

You attach to your return a written statement signed by an officer of the organization or group sponsoring the meeting that includes:

A schedule of the business activities of each day of the meeting, and

The number of hours you attended the scheduled business activities.

2. Meals and Entertainment

You can no longer take a deduction for any expense related to activities generally considered entertainment, amusement, or recreation. You can continue to deduct 50% of the cost of business meals if you (or your employee) are present and the food or beverages aren't considered lavish or extravagant.

Entertainment

Entertainment—defined.

Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. Examples include entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; on yachts; or on hunting, fishing, vacation, and similar trips. Entertainment may also include meeting personal, living, or family needs of individuals, such as providing meals, a hotel suite, or a car to customers or their families.

Your kind of business may determine if a particular activity is considered entertainment. For example, if you are a dress designer and have a fashion show to introduce your new designs to store buyers, the show generally isn’t considered entertainment. This is because fashion shows are typical in your business. But, if you are an appliance distributor and hold a fashion show for the spouses of your retailers, the show is generally considered entertainment.

If you have one expense that includes the costs of entertainment and other services (such as lodging or transportation), you must allocate that expense between the cost of entertainment and the cost of other services. You must have a reasonable basis for making this allocation. For example, you must allocate your expenses if a hotel includes entertainment in its lounge on the same bill with your room charge.

In general, entertainment expenses are nondeductible. However, there are a few exceptions to the general rule, including:

Entertainment treated as compensation on your originally filed tax returns (and treated as wages to your employees);

Recreational expenses for employees such as a holiday party or a summer picnic;

Expenses related to attending business meetings or conventions of certain exempt organizations such as business leagues, chambers of commerce, professional associations, etc.; and

Entertainment sold to customers. For example, if you run a nightclub, your expenses for the entertainment you furnish to your customers, such as a floor show, aren’t subject to the nondeductible rules.

Examples of Nondeductible Entertainment

Generally, you can't deduct any expense for an entertainment event. This includes expenses for entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; on yachts; or on hunting, fishing, vacation, and similar trips.

Generally, you can’t deduct any expense for the use of an entertainment facility. This includes expenses for depreciation and operating costs such as rent, utilities, maintenance, and protection.

An entertainment facility is any property you own, rent, or use for entertainment. Examples include a yacht, hunting lodge, fishing camp, swimming pool, tennis court, bowling alley, car, airplane, apartment, hotel suite, or home in a vacation resort.

You can’t deduct dues (including initiation fees) for membership in any club organized for business, pleasure, recreation, or other social purposes.

This rule applies to any membership organization if one of its principal purposes is either:

To conduct entertainment activities for members or their guests; or

To provide members or their guests with access to entertainment facilities, discussed later.

The purposes and activities of a club, not its name, will determine whether or not you can deduct the dues. You can’t deduct dues paid to:

Country clubs,

Golf and athletic clubs,

Airline clubs,

Hotel clubs, and

Clubs operated to provide meals under circumstances generally considered to be conducive to business discussions.

Any item that might be considered either a gift or entertainment will generally be considered entertainment. However, if you give a customer packaged food or beverages that you intend the customer to use at a later date, treat it as a gift.

As discussed above, entertainment expenses are generally nondeductible. However, you may continue to deduct 50% of the cost of business meals if you (or an employee) is present and the food or beverages are not considered lavish or extravagant. The meals may be provided to a current or potential business customer, client, consultant, or similar business contact.

Food and beverages that are provided during entertainment events are not considered entertainment if purchased separately from the entertainment, or if the cost of the food and beverages is stated separately from the cost of the entertainment on one or more bills, invoices, or receipts. However, the entertainment disallowance rule may not be circumvented through inflating the amount charged for food and beverages.

Any allowed expense must be ordinary and necessary. An ordinary expense is one that is common and accepted in your trade or business. A necessary expense is one that is helpful and appropriate for your business. An expense doesn't have to be required to be considered necessary. Expenses must not be lavish or extravagant. An expense isn't considered lavish or extravagant if it is reasonable based on the facts and circumstances.

For each example, assume that the food and beverage expenses are ordinary and necessary expenses under section 162(a) paid or incurred during the tax year in carrying on a trade or business and are not lavish or extravagant under the circumstances. Also assume that the taxpayer and the business contact are not engaged in a trade or business that has any relation to the entertainment activity.

Taxpayer A invites B, a business contact, to a baseball game. A purchases tickets for A and B to attend the game. While at the game, A buys hot dogs and drinks for A and B. The baseball game is entertainment as defined in Regulations section 1.274-11(b)(1)(i) and, thus, the cost of the game tickets is an entertainment expense and is not deductible by A. The cost of the hot dogs and drinks, which are purchased separately from the game tickets, is not an entertainment expense and is not subject to the section 274(a)(1) disallowance. Therefore, A may deduct 50% of the expenses associated with the hot dogs and drinks purchased at the game.

Taxpayer C invites D, a business contact, to a basketball game. C purchases tickets for C and D to attend the game in a suite, where they have access to food and beverages. The cost of the basketball game tickets, as stated on the invoice, includes the food and beverages. The basketball game is entertainment as defined in Regulations section 1.274-11(b)(1)(i) and, thus, the cost of the game tickets is an entertainment expense and is not deductible by C. The cost of the food and beverages, which are not purchased separately from the game tickets, is not stated separately on the invoice. Thus, the cost of the food and beverages is also an entertainment expense that is subject to the section 274(a)(1) disallowance. Therefore, C may not deduct any of the expenses associated with the basketball game.

Assume the same facts as in Example 2 , except that the invoice for the basketball game tickets separately states the cost of the food and beverages. As in Example 2 , the basketball game is entertainment as defined in Regulations section 1.274-2(b)(1)(i) and, thus, the cost of the game tickets, other than the cost of the food and beverages, is an entertainment expense and is not deductible by C. However, the cost of the food and beverages, which is stated separately on the invoice for the game tickets, is not an entertainment expense and is not subject to the section 274(a)(1) disallowance. Therefore, C may deduct 50% of the expenses associated with the food and beverages provided at the game.

In general, you can deduct only 50% of your business-related meal expenses, unless an exception applies. (If you are subject to the Department of Transportation's “hours of service” limits, you can deduct 80% of your business-related meal expenses. See Individuals subject to hours of service limits , later.)

The 50% limit applies to employees or their employers, and to self-employed persons (including independent contractors) or their clients, depending on whether the expenses are reimbursed.

Examples of meals might include:

Meals while traveling away from home (whether eating alone or with others) on business, or

Meal at a business convention or business league meeting.

Figure A. Does the 50% Limit Apply to Your Expenses?

There are exceptions to these rules. See Exceptions to the 50% Limit for Meals , later.

Figure A. Does the 50% limit apply to Your Expenses?TAs for Figure A are: Notice 87-23; Form 2106 instructions

Summary: This is a flowchart used to determine if employees and self-employed persons need to put a 50% limit on their business expense deductions.

This is the starting of the flowchart.

Decision (1)

Were your meal and entertainment expenses reimbursed? (Count only reimbursements your employer didn’t include in box 1 of your Form W-2. If self-employed, count only reimbursements from clients or customers that aren’t included on Form 1099-MISC, Miscellaneous Income.)

Decision (2)

If an employee, did you adequately account to your employer under an accountable plan? If self-employed, did you provide the payer with adequate records? (See Chapter 6.)

Decision (3)

Did your expenses exceed the reimbursement?

Decision (4)

Process (a)

Your meal and entertainment expenses are NOT subject to the limitations. However, since the reimbursement wasn’t treated as wages or as other taxable income, you can’t deduct the expenses.

Process (b)

Your nonentertainment meal expenses ARE subject to the 50% limit. Your entertainment expenses are nondeductible.

This is the ending of the flowchart.

Please click here for the text description of the image.

Taxes and tips relating to a business meal are included as a cost of the meal and are subject to the 50% limit. However, the cost of transportation to and from the meal is not treated as part of the cost and would not be subject to the limit.

The 50% limit on meal expenses applies if the expense is otherwise deductible and isn’t covered by one of the exceptions discussed later. Figure A can help you determine if the 50% limit applies to you.

The 50% limit also applies to certain meal expenses that aren’t business related. It applies to meal expenses you have for the production of income, including rental or royalty income. It also applies to the cost of meals included in deductible educational expenses.

The 50% limit will apply after determining the amount that would otherwise qualify for a deduction. You first have to determine the amount of meal expenses that would be deductible under the other rules discussed in this publication.

If a group of business acquaintances takes turns picking up each others' meal checks primarily for personal reasons, without regard to whether any business purposes are served, no member of the group can deduct any part of the expense.

You spend $200 (including tax and tip) for a business meal. If $110 of that amount isn’t allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. Your deduction can’t be more than $45 (50% (0.50) × $90).

You purchase two tickets to a concert for $200 for you and your client. Your deduction is zero because no deduction is allowed for entertainment expenses.

Exception to the 50% Limit for Meals

Your meal expense isn’t subject to the 50% limit if the expense meets one of the following exceptions.

In general, expenses for goods, services, and facilities, to the extent the expenses are treated by the taxpayer, with respect to entertainment, amusement, or recreation, as compensation to an employee and as wages to the employee for tax purposes.

If you are an employee, you aren’t subject to the 50% limit on expenses for which your employer reimburses you under an accountable plan. Accountable plans are discussed in chapter 6.

If you are self-employed, your deductible meal expenses aren’t subject to the 50% limit if all of the following requirements are met.

You have these expenses as an independent contractor.

Your customer or client reimburses you or gives you an allowance for these expenses in connection with services you perform.

You provide adequate records of these expenses to your customer or client. (See chapter 5 .)

In this case, your client or customer is subject to the 50% limit on the expenses.

You are a self-employed attorney who adequately accounts for meal expenses to a client who reimburses you for these expenses. You aren’t subject to the limitation on meal expenses. If the client can deduct the expenses, the client is subject to the 50% limit.

If you (as an independent contractor) have expenses for meals related to providing services for a client but don’t adequately account for and seek reimbursement from the client for those expenses, you are subject to the 50% limit on non-entertainment-related meals and the entertainment-related meal expenses are nondeductible to you.

You aren't subject to the 50% limit for expenses for recreational, social, or similar activities (including facilities) such as a holiday party or a summer picnic.

You aren’t subject to the 50% limit if you provide meals to the general public as a means of advertising or promoting goodwill in the community. For example, neither the expense of sponsoring a television or radio show nor the expense of distributing free food and beverages to the general public is subject to the 50% limit.

You aren’t subject to the 50% limit if you actually sell meals to the public. For example, if you run a restaurant, your expense for the food you furnish to your customers isn’t subject to the 50% limit.

You can deduct a higher percentage of your meal expenses while traveling away from your tax home if the meals take place during or incident to any period subject to the Department of Transportation's “hours of service” limits. The percentage is 80%.

Individuals subject to the Department of Transportation's “hours of service” limits include the following persons.

Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations.

Interstate truck operators and bus drivers who are under Department of Transportation regulations.

Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations.

Certain merchant mariners who are under Coast Guard regulations.

If you give gifts in the course of your trade or business, you may be able to deduct all or part of the cost. This chapter explains the limits and rules for deducting the costs of gifts.

You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year. A gift to a company that is intended for the eventual personal use or benefit of a particular person or a limited class of people will be considered an indirect gift to that particular person or to the individuals within that class of people who receive the gift.

If you give a gift to a member of a customer's family, the gift is generally considered to be an indirect gift to the customer. This rule doesn’t apply if you have a bona fide, independent business connection with that family member and the gift isn’t intended for the customer's eventual use.

If you and your spouse both give gifts, both of you are treated as one taxpayer. It doesn’t matter whether you have separate businesses, are separately employed, or whether each of you has an independent connection with the recipient. If a partnership gives gifts, the partnership and the partners are treated as one taxpayer.

You sell products to a local company. You and your spouse gave the local company three gourmet gift baskets to thank them for their business. You and your spouse paid $80 for each gift basket, or $240 total. Three of the local company's executives took the gift baskets home for their families' use. You and your spouse have no independent business relationship with any of the executives' other family members. You and your spouse can deduct a total of $75 ($25 limit × 3) for the gift baskets.

Incidental costs, such as engraving on jewelry, or packaging, insuring, and mailing, are generally not included in determining the cost of a gift for purposes of the $25 limit.

A cost is incidental only if it doesn’t add substantial value to the gift. For example, the cost of gift wrapping is an incidental cost. However, the purchase of an ornamental basket for packaging fruit isn’t an incidental cost if the value of the basket is substantial compared to the value of the fruit.

The following items aren’t considered gifts for purposes of the $25 limit.

An item that costs $4 or less and:

Has your name clearly and permanently imprinted on the gift, and

Is one of a number of identical items you widely distribute. Examples include pens, desk sets, and plastic bags and cases.

Signs, display racks, or other promotional material to be used on the business premises of the recipient.

Figure B. When Are Transportation Expenses Deductible?

Most employees and self-employed persons can use this chart. (Don’t use this chart if your home is your principal place of business. See Office in the home , later.)

Figure B. When Are Local Transportation Expenses Deductible?TAs for Figure B are: Reg 1.162-1(a); RR 55–109; RR 94–47

Summary: This illustration depicts the rules used to determine if transportation expenses are deductible.

The image then lists definitions for words used in the graphic:

Any item that might be considered either a gift or entertainment will generally be considered entertainment. However, if you give a customer packaged food or beverages you intend the customer to use at a later date, treat it as a gift.

4. Transportation

This chapter discusses expenses you can deduct for business transportation when you aren’t traveling away from home , as defined in chapter 1. These expenses include the cost of transportation by air, rail, bus, taxi, etc., and the cost of driving and maintaining your car.

Transportation expenses include the ordinary and necessary costs of all of the following.

Getting from one workplace to another in the course of your business or profession when you are traveling within the city or general area that is your tax home. Tax home is defined in chapter 1.

Visiting clients or customers.

Going to a business meeting away from your regular workplace.

Getting from your home to a temporary workplace when you have one or more regular places of work. These temporary workplaces can be either within the area of your tax home or outside that area.

Daily transportation expenses you incur while traveling from home to one or more regular places of business are generally nondeductible commuting expenses. However, there may be exceptions to this general rule. You can deduct daily transportation expenses incurred going between your residence and a temporary work station outside the metropolitan area where you live. Also, daily transportation expenses can be deducted if (1) you have one or more regular work locations away from your residence; or (2) your residence is your principal place of business and you incur expenses going between the residence and another work location in the same trade or business, regardless of whether the work is temporary or permanent and regardless of the distance.

Illustration of transportation expenses.

Figure B above illustrates the rules that apply for deducting transportation expenses when you have a regular or main job away from your home. You may want to refer to it when deciding whether you can deduct your transportation expenses.

If you have one or more regular work locations away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location, regardless of distance.

If your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary unless there are facts and circumstances that would indicate otherwise.

If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment isn’t temporary, regardless of whether it actually lasts for more than 1 year.

If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. It won’t be treated as temporary after the date you determine it will last more than 1 year.

If the temporary work location is beyond the general area of your regular place of work and you stay overnight, you are traveling away from home. You may have deductible travel expenses, as discussed in chapter 1 .

If you have no regular place of work but ordinarily work in the metropolitan area where you live, you can deduct daily transportation costs between home and a temporary work site outside that metropolitan area.

Generally, a metropolitan area includes the area within the city limits and the suburbs that are considered part of that metropolitan area.

You can’t deduct daily transportation costs between your home and temporary work sites within your metropolitan area. These are nondeductible commuting expenses.

If you work at two places in 1 day, whether or not for the same employer, you can deduct the expense of getting from one workplace to the other. However, if for some personal reason you don’t go directly from one location to the other, you can’t deduct more than the amount it would have cost you to go directly from the first location to the second.

Transportation expenses you have in going between home and a part-time job on a day off from your main job are commuting expenses. You can’t deduct them.

A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. You can deduct the expense of getting from one workplace to the other as just discussed under Two places of work .

You usually can’t deduct the expense if the reserve meeting is held on a day on which you don’t work at your regular job. In this case, your transportation is generally a nondeductible commuting expense. However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work.

If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses.

If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. These expenses are discussed in chapter 1 .

If you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you may be able to deduct some of your reserve-related travel costs as an adjustment to gross income rather than as an itemized deduction. For more information, see Armed Forces Reservists Traveling More Than 100 Miles From Home under Special Rules in chapter 6.

You can’t deduct the costs of taking a bus, trolley, subway, or taxi, or of driving a car between your home and your main or regular place of work. These costs are personal commuting expenses. You can’t deduct commuting expenses no matter how far your home is from your regular place of work. You can’t deduct commuting expenses even if you work during the commuting trip.

You sometimes use your cell phone to make business calls while commuting to and from work. Sometimes business associates ride with you to and from work, and you have a business discussion in the car. These activities don’t change the trip from personal to business. You can’t deduct your commuting expenses.

Fees you pay to park your car at your place of business are nondeductible commuting expenses. You can, however, deduct business-related parking fees when visiting a customer or client.

Putting display material that advertises your business on your car doesn’t change the use of your car from personal use to business use. If you use this car for commuting or other personal uses, you still can’t deduct your expenses for those uses.

You can’t deduct the cost of using your car in a nonprofit car pool. Don’t include payments you receive from the passengers in your income. These payments are considered reimbursements of your expenses. However, if you operate a car pool for a profit, you must include payments from passengers in your income. You can then deduct your car expenses (using the rules in this publication).

Hauling tools or instruments in your car while commuting to and from work doesn’t make your car expenses deductible. However, you can deduct any additional costs you have for hauling tools or instruments (such as for renting a trailer you tow with your car).

If you get your work assignments at a union hall and then go to your place of work, the costs of getting from the union hall to your place of work are nondeductible commuting expenses. Although you need the union to get your work assignments, you are employed where you work, not where the union hall is located.

If you have an office in your home that qualifies as a principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. (See Pub. 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business.)

The following examples show when you can deduct transportation expenses based on the location of your work and your home.

You regularly work in an office in the city where you live. Your employer sends you to a 1-week training session at a different office in the same city. You travel directly from your home to the training location and return each day. You can deduct the cost of your daily round-trip transportation between your home and the training location.

Your principal place of business is in your home. You can deduct the cost of round-trip transportation between your qualifying home office and your client's or customer's place of business.

You have no regular office, and you don’t have an office in your home. In this case, the location of your first business contact inside the metropolitan area is considered your office. Transportation expenses between your home and this first contact are nondeductible commuting expenses. Transportation expenses between your last business contact and your home are also nondeductible commuting expenses. While you can’t deduct the costs of these trips, you can deduct the costs of going from one client or customer to another.

Car Expenses

If you use your car for business purposes, you may be able to deduct car expenses. You can generally use one of the two following methods to figure your deductible expenses.

Actual car expenses.

The cost of using your car as an employee, whether measured using actual expenses or the standard mileage rate, will no longer be allowed to be claimed as an unreimbursed employee travel expense as a miscellaneous itemized deduction due to the suspension of miscellaneous itemized deductions that are subject to the 2% floor under section 67(a). The suspension applies to tax years beginning after December 2017 and before January 2026. Deductions for expenses that are deductible in determining adjusted gross income are not suspended. For example, Armed Forces reservists, qualified performing artists, and fee-basis state or local government officials are allowed to deduct unreimbursed employee travel expenses as an adjustment to total income on Schedule 1 (Form 1040), line 12.

If you use actual expenses to figure your deduction for a car you lease, there are rules that affect the amount of your lease payments you can deduct. See Leasing a Car , later.

In this publication, “car” includes a van, pickup, or panel truck. For the definition of “car” for depreciation purposes, see Car defined under Actual Car Expenses , later.

Standard Mileage Rate

For 2023, the standard mileage rate for the cost of operating your car for business use is 65.5 cents ($0.655) per mile.

You can generally use the standard mileage rate whether or not you are reimbursed and whether or not any reimbursement is more or less than the amount figured using the standard mileage rate. See chapter 6 for more information on reimbursements .

If you want to use the standard mileage rate for a car you own, you must choose to use it in the first year the car is available for use in your business. Then, in later years, you can choose to use either the standard mileage rate or actual expenses.

If you want to use the standard mileage rate for a car you lease, you must use it for the entire lease period. For leases that began on or before December 31, 1997, the standard mileage rate must be used for the entire portion of the lease period (including renewals) that is after 1997.

You must make the choice to use the standard mileage rate by the due date (including extensions) of your return. You can’t revoke the choice. However, in later years, you can switch from the standard mileage rate to the actual expenses method. If you change to the actual expenses method in a later year, but before your car is fully depreciated, you have to estimate the remaining useful life of the car and use straight line depreciation for the car’s remaining estimated useful life, subject to depreciation limits (discussed later).

For more information about depreciation included in the standard mileage rate, see Exception under Methods of depreciation , later.

You can’t use the standard mileage rate if you:

Use five or more cars at the same time (such as in fleet operations);

Claimed a depreciation deduction for the car using any method other than straight line for the car’s estimated useful life;

Used the Modified Accelerated Cost Recovery System (MACRS) (as discussed later under Depreciation Deduction );

Claimed a section 179 deduction (discussed later) on the car;

Claimed the special depreciation allowance on the car; or

Claimed actual car expenses after 1997 for a car you leased.

You can elect to use the standard mileage rate if you used a car for hire (such as a taxi) unless the standard mileage rate is otherwise not allowed, as discussed above.

If you own or lease five or more cars that are used for business at the same time, you can’t use the standard mileage rate for the business use of any car. However, you may be able to deduct your actual expenses for operating each of the cars in your business. See Actual Car Expenses , later, for information on how to figure your deduction.

You aren’t using five or more cars for business at the same time if you alternate using (use at different times) the cars for business.

The following examples illustrate the rules for when you can and can’t use the standard mileage rate for five or more cars.

A salesperson owns three cars and two vans that they alternate using for calling on their customers. The salesperson can use the standard mileage rate for the business mileage of the three cars and the two vans because they don’t use them at the same time.

You and your employees use your four pickup trucks in your landscaping business. During the year, you traded in two of your old trucks for two newer ones. You can use the standard mileage rate for the business mileage of all six of the trucks you owned during the year.

You own a repair shop and an insurance business. You and your employees use your two pickup trucks and van for the repair shop. You alternate using your two cars for the insurance business. No one else uses the cars for business purposes. You can use the standard mileage rate for the business use of the pickup trucks, the van, and the cars because you never have more than four vehicles used for business at the same time.

You own a car and four vans that are used in your housecleaning business. Your employees use the vans, and you use the car to travel to various customers. You can’t use the standard mileage rate for the car or the vans. This is because all five vehicles are used in your business at the same time. You must use actual expenses for all vehicles.

If you are an employee, you can’t deduct any interest paid on a car loan. This applies even if you use the car 100% for business as an employee.

However, if you are self-employed and use your car in your business, you can deduct that part of the interest expense that represents your business use of the car. For example, if you use your car 60% for business, you can deduct 60% of the interest on Schedule C (Form 1040). You can’t deduct the part of the interest expense that represents your personal use of the car.

If you itemize your deductions on Schedule A (Form 1040), you can deduct on line 5c state and local personal property taxes on motor vehicles. You can take this deduction even if you use the standard mileage rate or if you don’t use the car for business.

If you are self-employed and use your car in your business, you can deduct the business part of state and local personal property taxes on motor vehicles on Schedule C (Form 1040), or Schedule F (Form 1040). If you itemize your deductions, you can include the remainder of your state and local personal property taxes on the car on Schedule A (Form 1040).

In addition to using the standard mileage rate, you can deduct any business-related parking fees and tolls. (Parking fees you pay to park your car at your place of work are nondeductible commuting expenses.)

If you sell, trade in, or otherwise dispose of your car, you may have a gain or loss on the transaction or an adjustment to the basis of your new car. See Disposition of a Car , later.

Actual Car Expenses

If you don’t use the standard mileage rate, you may be able to deduct your actual car expenses.

Actual car expenses include:

If you have fully depreciated a car that you still use in your business, you can continue to claim your other actual car expenses. Continue to keep records, as explained later in chapter 5 .

If you use your car for both business and personal purposes, you must divide your expenses between business and personal use. You can divide your expense based on the miles driven for each purpose.

You are a contractor and drive your car 20,000 miles during the year: 12,000 miles for business use and 8,000 miles for personal use. You can claim only 60% (12,000 ÷ 20,000) of the cost of operating your car as a business expense.

If you use a vehicle provided by your employer for business purposes, you can deduct your actual unreimbursed car expenses. You can’t use the standard mileage rate. See Vehicle Provided by Your Employer in chapter 6.

If you are an employee, you can’t deduct any interest paid on a car loan. This interest is treated as personal interest and isn’t deductible. If you are self-employed and use your car in that business, see Interest , earlier, under Standard Mileage Rate.

If you are an employee, you can deduct personal property taxes paid on your car if you itemize deductions. Enter the amount paid on Schedule A (Form 1040), line 5c.

Generally, sales taxes on your car are part of your car's basis and are recovered through depreciation, discussed later.

You can’t deduct fines you pay or collateral you forfeit for traffic violations.

If your car is damaged, destroyed, or stolen, you may be able to deduct part of the loss not covered by insurance. See Pub. 547, Casualties, Disasters, and Thefts, for information on deducting a loss on your car.

Generally, the cost of a car, plus sales tax and improvements, is a capital expense. Because the benefits last longer than 1 year, you generally can’t deduct a capital expense. However, you can recover this cost through the section 179 deduction (the deduction allowed by section 179 of the Internal Revenue Code), special depreciation allowance, and depreciation deductions. Depreciation allows you to recover the cost over more than 1 year by deducting part of it each year. The section 179 deduction , special depreciation allowance , and depreciation deductions are discussed later.

Generally, there are limits on these deductions. Special rules apply if you use your car 50% or less in your work or business.

You can claim a section 179 deduction and use a depreciation method other than straight line only if you don’t use the standard mileage rate to figure your business-related car expenses in the year you first place a car in service.

If, in the year you first place a car in service, you claim either a section 179 deduction or use a depreciation method other than straight line for its estimated useful life, you can’t use the standard mileage rate on that car in any future year.

For depreciation purposes, a car is any four-wheeled vehicle (including a truck or van) made primarily for use on public streets, roads, and highways. Its unloaded gross vehicle weight (for trucks and vans, gross vehicle weight) must not be more than 6,000 pounds. A car includes any part, component, or other item physically attached to it or usually included in the purchase price.

A car doesn’t include:

An ambulance, hearse, or combination ambulance-hearse used directly in a business;

A vehicle used directly in the business of transporting persons or property for pay or hire; or

A truck or van that is a qualified nonpersonal use vehicle.

These are vehicles that by their nature aren’t likely to be used more than a minimal amount for personal purposes. They include trucks and vans that have been specially modified so that they aren’t likely to be used more than a minimal amount for personal purposes, such as by installation of permanent shelving and painting the vehicle to display advertising or the company's name. Delivery trucks with seating only for the driver, or only for the driver plus a folding jump seat, are qualified nonpersonal use vehicles.

See Depreciation Deduction , later, for more information on how to depreciate your vehicle.

Section 179 Deduction

You can elect to recover all or part of the cost of a car that is qualifying section 179 property, up to a limit, by deducting it in the year you place the property in service. This is the section 179 deduction. If you elect the section 179 deduction, you must reduce your depreciable basis in the car by the amount of the section 179 deduction.

You can claim the section 179 deduction only in the year you place the car in service. For this purpose, a car is placed in service when it is ready and available for a specifically assigned use in a trade or business. Even if you aren’t using the property, it is in service when it is ready and available for its specifically assigned use.

A car first used for personal purposes can’t qualify for the deduction in a later year when its use changes to business.

In 2022, you bought a new car and used it for personal purposes. In 2023, you began to use it for business. Changing its use to business use doesn’t qualify the cost of your car for a section 179 deduction in 2023. However, you can claim a depreciation deduction for the business use of the car starting in 2023. See Depreciation Deduction , later.

You must use the property more than 50% for business to claim any section 179 deduction. If you used the property more than 50% for business, multiply the cost of the property by the percentage of business use. The result is the cost of the property that can qualify for the section 179 deduction.

You purchased a new car in April 2023 for $24,500 and used it 60% for business. Based on your business usage, the total cost of your car that qualifies for the section 179 deduction is $14,700 ($24,500 cost × 60% (0.60) business use). But see Limit on total section 179, special depreciation allowance, and depreciation deduction , discussed later.

There are limits on:

The amount of the section 179 deduction;

The section 179 deduction for sport utility and certain other vehicles; and

The total amount of the section 179 deduction, special depreciation allowance, and depreciation deduction (discussed later ) you can claim for a qualified property.

For tax years beginning in 2023, the total amount you can elect to deduct under section 179 can’t be more than $1,160,000.

If the cost of your section 179 property placed in service in tax years beginning in 2023 is over $2,890,000, you must reduce the $1,160,000 dollar limit (but not below zero) by the amount of cost over $2,890,000. If the cost of your section 179 property placed in service during tax years beginning in 2023 is $4,050,000 or more, you can’t take a section 179 deduction.

The total amount you can deduct under section 179 each year after you apply the limits listed above cannot be more than the taxable income from the active conduct of any trade or business during the year.

If you are married and file a joint return, you and your spouse are treated as one taxpayer in determining any reduction to the dollar limit, regardless of which of you purchased the property or placed it in service.

If you and your spouse file separate returns, you are treated as one taxpayer for the dollar limit. You must allocate the dollar limit (after any reduction) between you.

For more information on the above section 179 deduction limits, see Pub. 946, How To Depreciate Property.

You cannot elect to deduct more than $28,900 of the cost of any heavy sport utility vehicle (SUV) and certain other vehicles placed in service during the tax years beginning in 2023. This rule applies to any four-wheeled vehicle primarily designed or used to carry passengers over public streets, roads, or highways that isn’t subject to any of the passenger automobile limits explained under Depreciation Limits , later, and that is rated at more than 6,000 pounds gross vehicle weight and not more than 14,000 pounds gross vehicle weight. However, the $28,900 limit doesn’t apply to any vehicle:

Designed to have a seating capacity of more than nine persons behind the driver's seat;

Equipped with a cargo area of at least 6 feet in interior length that is an open area or is designed for use as an open area but is enclosed by a cap and isn’t readily accessible directly from the passenger compartment; or

That has an integral enclosure, fully enclosing the driver compartment and load carrying device, doesn’t have seating rearward of the driver's seat, and has no body section protruding more than 30 inches ahead of the leading edge of the windshield.

The first-year limit on the depreciation deduction, special depreciation allowance, and section 179 deduction for vehicles acquired before September 28, 2017, and placed in service during 2023, is $12,200. The first-year limit on depreciation, special depreciation allowance, and section 179 deduction for vehicles acquired after September 27, 2017, and placed in service during 2023 increases to $20,200. If you elect not to claim a special depreciation allowance for a vehicle placed in service in 2023, the amount increases to $12,200. The limit is reduced if your business use of the vehicle is less than 100%. See Depreciation Limits , later, for more information.

In the earlier example under More than 50% business use requirement , you had a car with a cost (for purposes of the section 179 deduction) of $14,700. However, based on your business usage of the car, the total of your section 179 deduction, special depreciation allowance, and depreciation deductions is limited to $12,120 ($20,200 limit x 60% (0.60) business use) because the car was acquired after September 27, 2017, and placed in service during 2023.

For purposes of the section 179 deduction, the cost of the car doesn’t include any amount figured by reference to any other property held by you at any time. For example, if you buy a car as a replacement for a car that was stolen or that was destroyed in a casualty loss, and you use section 1033 to determine the basis in your replacement vehicle, your cost for purposes of the section 179 deduction doesn’t include your adjusted basis in the relinquished car. In that case, your cost includes only the cash you paid.

The amount of the section 179 deduction reduces your basis in your car. If you choose the section 179 deduction, you must subtract the amount of the deduction from the cost of your car. The resulting amount is the basis in your car you use to figure your depreciation deduction.

If you want to take the section 179 deduction, you must make the election in the tax year you place the car in service for business or work.

Employees use Form 2106, Employee Business Expenses, to make the election and report the section 179 deduction. All others use Form 4562, Depreciation and Amortization, to make an election.

File the appropriate form with either of the following.

Your original tax return filed for the year the property was placed in service (whether or not you file it timely).

An amended return filed within the time prescribed by law. An election made on an amended return must specify the item of section 179 property to which the election applies and the part of the cost of each such item to be taken into account. The amended return must also include any resulting adjustments to taxable income.

An election (or any specification made in the election) to take a section 179 deduction for 2023 can only be revoked with the Commissioner's approval.

To be eligible to claim the section 179 deduction, you must use your car more than 50% for business or work in the year you acquired it. If your business use of the car is 50% or less in a later tax year during the recovery period, you have to recapture (include in income) in that later year any excess depreciation. Any section 179 deduction claimed on the car is included in figuring the excess depreciation. For information on this calculation, see Excess depreciation , later in this chapter under Car Used 50% or Less for Business. For more information on recapture of a section 179 deduction, see Pub. 946.

If you dispose of a car on which you had claimed the section 179 deduction, the amount of that deduction is treated as a depreciation deduction for recapture purposes. You treat any gain on the disposition of the property as ordinary income up to the amount of the section 179 deduction and any allowable depreciation (unless you establish the amount actually allowed). For information on the disposition of a car, see Disposition of a Car , later. For more information on recapture of a section 179 deduction, see Pub. 946.

Special Depreciation Allowance

You may be able to claim the special depreciation allowance for your car, truck, or van if it is qualified property and was placed in service in 2023. The allowance for 2023 is an additional depreciation deduction for 100% of the car's depreciable basis (after any section 179 deduction, but before figuring your regular depreciation deduction under MACRS) if the vehicle was acquired after September 27, 2017, and placed in service during 2023. Further, while it applies to a new vehicle, it also applies to a used vehicle only if the vehicle meets the used property requirements. For more information on the used property requirements, see section 168(k)(2)(E)(ii). To qualify for the allowance, more than 50% of the use of the car must be in a qualified business use (as defined under Depreciation Deduction , later).

The first-year limit on the depreciation deduction, special depreciation allowance, and section 179 deduction for vehicles acquired before September 28, 2017, and placed in service during 2023, is $12,200. Your combined section 179 depreciation, special depreciation allowance, and regular MACRS depreciation deduction is limited to the maximum allowable depreciation deduction for vehicles acquired after September 27, 2017, and placed in service during 2023 is $20,200. If you elect not to claim a special depreciation allowance for a vehicle placed in service in 2023, the amount is $12,200. See Depreciation Limits , later in this chapter.

To be qualified property, the car (including the truck or van) must meet all of the following tests.

You acquired the car after September 27, 2017, but only if no written binding contract to acquire the car existed before September 28, 2017.

You acquired the car new or used.

You placed the car in service in your trade or business before January 1, 2027.

You used the car more than 50% in a qualified business use during the tax year.

You can elect not to claim the special depreciation allowance for your car, truck, or van that is qualified property. If you make this election, it applies to all 5-year property placed in service during the year.

To make this election, attach a statement to your timely filed return (including extensions) indicating the class of property (5-year for cars) for which you are making the election and that you are electing not to claim the special depreciation allowance for qualified property in that class of property.

Depreciation Deduction

If you use actual car expenses to figure your deduction for a car you own and use in your business, you can claim a depreciation deduction. This means you can deduct a certain amount each year as a recovery of your cost or other basis in your car.

You generally need to know the following things about the car you intend to depreciate.

Your basis in the car.

The date you place the car in service.

The method of depreciation and recovery period you will use.

Your basis in a car for figuring depreciation is generally its cost. This includes any amount you borrow or pay in cash, other property, or services.

Generally, you figure depreciation on your car, truck, or van using your unadjusted basis (see Unadjusted basis , later). However, in some situations, you will use your adjusted basis (your basis reduced by depreciation allowed or allowable in earlier years). For one of these situations, see Exception under Methods of depreciation , later.

If you change the use of a car from personal to business, your basis for depreciation is the lesser of the fair market value or your adjusted basis in the car on the date of conversion. Additional rules concerning basis are discussed later in this chapter under Unadjusted basis .

You generally place a car in service when it is available for use in your work or business, in an income-producing activity, or in a personal activity. Depreciation begins when the car is placed in service for use in your work or business or for the production of income.

For purposes of figuring depreciation, if you first start using the car only for personal use and later convert it to business use, you place the car in service on the date of conversion.

If you place a car in service and dispose of it in the same tax year, you can’t claim any depreciation deduction for that car.

Generally, you figure depreciation on cars using the Modified Accelerated Cost Recovery (MACRS) discussed later in this chapter.

If you used the standard mileage rate in the first year of business use and change to the actual expenses method in a later year, you can’t depreciate your car under the MACRS rules. You must use straight line depreciation over the estimated remaining useful life of the car. The amount you depreciate can’t be more than the depreciation limit that applies for that year. See Depreciation Limits , later.

To figure depreciation under the straight line method, you must reduce your basis in the car (but not below zero) by a set rate per mile for all miles for which you used the standard mileage rate. The rate per mile varies depending on the year(s) you used the standard mileage rate. For the rate(s) to use, see Depreciation adjustment when you used the standard mileage rate under Disposition of a Car , later.

This reduction of basis is in addition to those basis adjustments described later under Unadjusted basis . You must use your adjusted basis in your car to figure your depreciation deduction. For additional information on the straight line method of depreciation, see Pub. 946.

Generally, you must use your car more than 50% for qualified business use (defined next) during the year to use MACRS. You must meet this more-than-50%-use test each year of the recovery period (6 years under MACRS) for your car.

If your business use is 50% or less, you must use the straight line method to depreciate your car. This is explained later under Car Used 50% or Less for Business .

A qualified business use is any use in your trade or business. It doesn’t include use for the production of income (investment use), or use provided under lease to, or as compensation to, a 5% owner or related person. However, you do combine your business and investment use to figure your depreciation deduction for the tax year.

Don’t treat any use of your car by another person as use in your trade or business unless that use meets one of the following conditions.

It is directly connected with your business.

It is properly reported by you as income to the other person (and, if you have to, you withhold tax on the income).

It results in a payment of fair market rent. This includes any payment to you for the use of your car.

If you used your car more than 50% in qualified business use in the year you placed it in service, but 50% or less in a later year (including the year of disposition), you have to change to the straight line method of depreciation. See Qualified business use 50% or less in a later year under Car Used 50% or Less for Business , later.

If you use your car for more than one purpose during the tax year, you must allocate the use to the various purposes. You do this on the basis of mileage. Figure the percentage of qualified business use by dividing the number of miles you drive your car for business purposes during the year by the total number of miles you drive the car during the year for any purpose.

If you change the use of a car from 100% personal use to business use during the tax year, you may not have mileage records for the time before the change to business use. In this case, you figure the percentage of business use for the year as follows.

Determine the percentage of business use for the period following the change. Do this by dividing business miles by total miles driven during that period.

Multiply the percentage in (1) by a fraction. The numerator (top number) is the number of months the car is used for business, and the denominator (bottom number) is 12.

You use a car only for personal purposes during the first 6 months of the year. During the last 6 months of the year, you drive the car a total of 15,000 miles of which 12,000 miles are for business. This gives you a business use percentage of 80% (12,000 ÷ 15,000) for that period. Your business use for the year is 40% (80% (0.80) × 6 / 12 ).

The amount you can claim for section 179, special depreciation allowance, and depreciation deductions may be limited. The maximum amount you can claim depends on the year in which you placed your car in service. You have to reduce the maximum amount if you did not use the car exclusively for business. See Depreciation Limits , later.

You use your unadjusted basis (often referred to as your basis or your basis for depreciation) to figure your depreciation using the MACRS depreciation chart, explained later under Modified Accelerated Cost Recovery System (MACRS) . Your unadjusted basis for figuring depreciation is your original basis increased or decreased by certain amounts.

To figure your unadjusted basis, begin with your car's original basis, which is generally its cost. Cost includes sales taxes (see Sales taxes , earlier), destination charges, and dealer preparation. Increase your basis by any substantial improvements you make to your car, such as adding air conditioning or a new engine. Decrease your basis by any section 179 deduction, special depreciation allowance, gas guzzler tax, and vehicle credits claimed. See Pub. 551, Basis of Assets, for further details.

If you acquired the car by gift or inheritance, see Pub. 551, Basis of Assets, for information on your basis in the car.

A major improvement to a car is treated as a new item of 5-year recovery property. It is treated as placed in service in the year the improvement is made. It doesn’t matter how old the car is when the improvement is added. Follow the same steps for depreciating the improvement as you would for depreciating the original cost of the car. However, you must treat the improvement and the car as a whole when applying the limits on the depreciation deductions. Your car's depreciation deduction for the year (plus any section 179 deduction, special depreciation allowance, and depreciation on any improvements) can’t be more than the depreciation limit that applies for that year. See Depreciation Limits , later.

If you traded one car (the “old car”) for another car (the “new car”) in 2023, you must treat the transaction as a disposition of the old car and the purchase of the new car. You must treat the old car as disposed of at the time of the trade-in. The depreciable basis of the new car is the adjusted basis of the old car (figured as if 100% of the car’s use had been for business purposes) plus any additional amount you paid for the new car. You then figure your depreciation deduction for the new car beginning with the date you placed it in service. You must also complete Form 2106, Part II, Section D. This method is explained later, beginning at Effect of trade-in on basis .

The discussion that follows applies to trade-ins of cars in 2023, where the election was made to treat the transaction as a disposition of the old car and the purchase of the new car. For information on how to figure depreciation for cars involved in a like-kind exchange (trade-in) in 2023, for which the election wasn’t made, see Pub. 946 and Regulations section 1.168(i)-6(d)(3).

Like‐kind exchanges completed after December 31, 2017, are generally limited to exchanges of real property not held primarily for sale. Regulations section 1.168(i)-6 doesn't reflect this change in law.

If you trade in a car you used only in your business for another car that will be used only in your business, your original basis in the new car is your adjusted basis in the old car, plus any additional amount you pay for the new car.

You trade in a car that has an adjusted basis of $5,000 for a new car. In addition, you pay cash of $20,000 for the new car. Your original basis of the new car is $25,000 (your $5,000 adjusted basis in the old car plus the $20,000 cash paid). Your unadjusted basis is $25,000 unless you claim the section 179 deduction, special depreciation allowance, or have other increases or decreases to your original basis, discussed under Unadjusted basis , earlier.

If you trade in a car you used partly in your business for a new car you will use in your business, you must make a “trade-in” adjustment for the personal use of the old car. This adjustment has the effect of reducing your basis in your old car, but not below zero, for purposes of figuring your depreciation deduction for the new car. (This adjustment isn’t used, however, when you determine the gain or loss on the later disposition of the new car. See Pub. 544, Sales and Other Dispositions of Assets, for information on how to report the disposition of your car.)

To figure the unadjusted basis of your new car for depreciation, first add to your adjusted basis in the old car any additional amount you pay for the new car. Then subtract from that total the excess, if any, of:

The total of the amounts that would have been allowable as depreciation during the tax years before the trade if 100% of the use of the car had been business and investment use, over

The total of the amounts actually allowed as depreciation during those years.

MACRS is the name given to the tax rules for getting back (recovering) through depreciation deductions the cost of property used in a trade or business or to produce income.

The maximum amount you can deduct is limited, depending on the year you placed your car in service. See Depreciation Limits , later.

Under MACRS, cars are classified as 5-year property. You actually depreciate the cost of a car, truck, or van over a period of 6 calendar years. This is because your car is generally treated as placed in service in the middle of the year, and you claim depreciation for one-half of both the first year and the sixth year.

For more information on the qualifications for this shorter recovery period and the percentages to use in figuring the depreciation deduction, see chapter 4 of Pub. 946.

You can use one of the following methods to depreciate your car.

The 200% declining balance method (200% DB) over a 5-year recovery period that switches to the straight line method when that method provides an equal or greater deduction.

The 150% declining balance method (150% DB) over a 5-year recovery period that switches to the straight line method when that method provides an equal or greater deduction.

The straight line method (SL) over a 5-year recovery period.

Before choosing a method, you may wish to consider the following facts.

Using the straight line method provides equal yearly deductions throughout the recovery period.

Using the declining balance methods provides greater deductions during the earlier recovery years with the deductions generally getting smaller each year.

A 2023 MACRS Depreciation Chart and instructions are included in this chapter as Table 4-1 . Using this table will make it easy for you to figure the 2023 depreciation deduction for your car. A similar chart appears in the Instructions for Form 2106.

You must use the Depreciation Tables in Pub. 946 rather than the 2023 MACRS Depreciation Chart in this publication if any one of the following three conditions applies to you.

You file your return on a fiscal year basis.

You file your return for a short tax year (less than 12 months).

During the year, all of the following conditions apply.

You placed some property in service from January through September.

You placed some property in service from October through December.

Your basis in the property you placed in service from October through December (excluding nonresidential real property, residential rental property, and property placed in service and disposed of in the same year) was more than 40% of your total bases in all property you placed in service during the year.

If you use the percentages from the chart, you generally must continue to use them for the entire recovery period of your car. However, you can’t continue to use the chart if your basis in your car is adjusted because of a casualty. In that case, for the year of the adjustment and the remaining recovery period, figure the depreciation without the chart using your adjusted basis in the car at the end of the year of the adjustment and over the remaining recovery period. See Figuring the Deduction Without Using the Tables in chapter 4 of Pub. 946.

If you dispose of the car before the last year of the recovery period, you are generally allowed a half-year of depreciation in the year of disposition. This rule applies unless the mid-quarter convention applies to the vehicle being disposed of. See Depreciation deduction for the year of disposition under Disposition of a Car , later, for information on how to figure the depreciation allowed in the year of disposition.

To figure your depreciation deduction for 2023, find the percentage in the column of Table 4-1 based on the date that you first placed the car in service and the depreciation method that you are using. Multiply the unadjusted basis of your car (defined earlier) by that percentage to determine the amount of your depreciation deduction. If you prefer to figure your depreciation deduction without the help of the chart, see Pub. 946.

You bought a used truck in February 2022 to use exclusively in your landscape business. You paid $9,200 for the truck with no trade-in. You didn’t claim any section 179 deduction, the truck didn’t qualify for the special depreciation allowance, and you chose to use the 200% DB method to get the largest depreciation deduction in the early years.

You used the MACRS Depreciation Chart in 2022 to find your percentage. The unadjusted basis of the truck equals its cost because you used it exclusively for business. You multiplied the unadjusted basis of the truck, $9,200, by the percentage that applied, 20%, to figure your 2022 depreciation deduction of $1,840.

In 2023, you used the truck for personal purposes when you repaired your parent’s cabin. Your records show that the business use of the truck was 90% in 2023. You used Table 4-1 to find your percentage. Reading down the first column for the date placed in service and across to the 200% DB column, you locate your percentage, 32%. You multiply the unadjusted basis of the truck, $8,280 ($9,200 cost × 90% (0.90) business use), by 32% (0.32) to figure your 2023 depreciation deduction of $2,650.

Depreciation Limits

There are limits on the amount you can deduct for depreciation of your car, truck, or van. The section 179 deduction and special depreciation allowance are treated as depreciation for purposes of the limits. The maximum amount you can deduct each year depends on the date you acquired the passenger automobile and the year you place the passenger automobile in service. These limits are shown in the following tables for 2023.

Maximum Depreciation Deduction for Passenger Automobiles (Including Trucks and Vans) Acquired Before September 28, 2017, and Placed in Service During 2018–2023

Maximum depreciation deduction for passenger automobiles (including trucks and vans) acquired after september 27, 2017, and placed in service during 2018 or later.

The maximum amount you can deduct each year depends on the year you place the car in service. These limits are shown in the following tables for prior years.

Maximum Depreciation Deduction for Cars Placed in Service Prior to 2018

For tax years prior to 2018, the maximum depreciation deductions for trucks and vans are generally higher than those for cars. A truck or van is a passenger automobile that is classified by the manufacturer as a truck or van and rated at 6,000 pounds gross vehicle weight or less.

Maximum Depreciation Deduction for Trucks and Vans Placed in Service Prior to 2018

The depreciation limits aren’t reduced if you use a car for less than a full year. This means that you don’t reduce the limit when you either place a car in service or dispose of a car during the year. However, the depreciation limits are reduced if you don’t use the car exclusively for business and investment purposes. See Reduction for personal use next.

The depreciation limits are reduced based on your percentage of personal use. If you use a car less than 100% in your business or work, you must determine the depreciation deduction limit by multiplying the limit amount by the percentage of business and investment use during the tax year.

The section 179 deduction is treated as a depreciation deduction. If you acquired a passenger automobile (including trucks and vans) after September 27, 2017, and placed it in service in 2023, use it only for business, and choose the section 179 deduction, the special depreciation allowance and depreciation deduction for that vehicle for 2023 is limited to $20,200.

On September 4, 2023, you bought and placed in service a used car for $15,000. You used it 80% for your business, and you choose to take a section 179 deduction for the car. The car isn’t qualified property for purposes of the special depreciation allowance.

Before applying the limit, you figure your maximum section 179 deduction to be $12,000. This is the cost of your qualifying property (up to the maximum $1,160,000 amount) multiplied by your business use ($15,000 × 80% (0.80)).

You then figure that your section 179 deduction for 2023 is limited to $9,760 (80% of $12,200). You then figure your unadjusted basis of $2,440 (($15,000 × 80% (0.80)) − $9,760) for determining your depreciation deduction. You have reached your maximum depreciation deduction for 2023. For 2024, you will use your unadjusted basis of $2,440 to figure your depreciation deduction.

If the depreciation deductions for your car are reduced under the passenger automobile limits (discussed earlier), you will have unrecovered basis in your car at the end of the recovery period. If you continue to use your car for business, you can deduct that unrecovered basis (subject to depreciation limits) after the recovery period ends.

This is your cost or other basis in the car reduced by any clean-fuel vehicle deduction (for vehicles placed in service before January 1, 2006), alternative motor vehicle credit, electric vehicle credit, gas guzzler tax, and depreciation (including any special depreciation allowance , discussed earlier, unless you elect not to claim it) and section 179 deductions that would have been allowable if you had used the car 100% for business and investment use.

For 5-year property, your recovery period is 6 calendar years. A part year's depreciation is allowed in the first calendar year, a full year's depreciation is allowed in each of the next 4 calendar years, and a part year's depreciation is allowed in the 6th calendar year.

Under MACRS, your recovery period is the same whether you use declining balance or straight line depreciation. You determine your unrecovered basis in the 7th year after you placed the car in service.

If you continue to use your car for business after the recovery period, you can claim a depreciation deduction in each succeeding tax year until you recover your basis in the car. The maximum amount you can deduct each year is determined by the date you placed the car in service and your business-use percentage. For example, no deduction is allowed for a year you use your car 100% for personal purposes.

In April 2017, you bought and placed in service a car you used exclusively in your business. The car cost $31,500. You didn’t claim a section 179 deduction or the special depreciation allowance for the car. You continued to use the car 100% in your business throughout the recovery period (2017 through 2022). For those years, you used the MACRS Depreciation Chart (200% DB method), the Maximum Depreciation Deduction for Cars Placed in Service Prior to 2018 table and Maximum Depreciation Deduction for Passenger Automobiles (Including Trucks and Vans) Acquired Before September 28, 2017, and Placed in Service During 2018–2023 table, earlier, for the applicable tax year to figure your depreciation deductions during the recovery period. Your depreciation deductions were subject to the depreciation limits, so you will have unrecovered basis at the end of the recovery period as shown in the following table.

At the end of 2022, you had an unrecovered basis in the car of $14,626 ($31,500 – $16,874). If you continued to use the car 100% for business in 2023 and later years, you can claim a depreciation deduction equal to the lesser of $1,875 or your remaining unrecovered basis.

If your business use of the car was less than 100% during any year, your depreciation deduction would be less than the maximum amount allowable for that year. However, in determining your unrecovered basis in the car, you would still reduce your original basis by the maximum amount allowable as if the business use had been 100%. For example, if you had used your car 60% for business instead of 100%, your allowable depreciation deductions would have been $10,124 ($16,874 × 60% (0.60)), but you still would have to reduce your basis by $16,874 to determine your unrecovered basis.

Table 4-1. 2023 MACRS Depreciation Chart (Use To Figure Depreciation for 2023)

Car used 50% or less for business.

If you use your car 50% or less for qualified business use (defined earlier under Depreciation Deduction ) either in the year the car is placed in service or in a later year, special rules apply. The rules that apply in these two situations are explained in the following paragraphs. (For this purpose, “car” was defined earlier under Actual Car Expenses and includes certain trucks and vans.)

If you use your car 50% or less for qualified business use, the following rules apply.

You can’t take the section 179 deduction.

You can’t take the special depreciation allowance.

You must figure depreciation using the straight line method over a 5-year recovery period. You must continue to use the straight line method even if your percentage of business use increases to more than 50% in a later year.

Instead of making the computation yourself, you can use column (c) of Table 4-1 to find the percentage to use.

In May 2023, you bought and placed in service a car for $17,500. You used it 40% for your consulting business. Because you didn’t use the car more than 50% for business, you can’t take any section 179 deduction or special depreciation allowance, and you must use the straight line method over a 5-year recovery period to recover the cost of your car.

You deduct $700 in 2023. This is the lesser of:

$700 (($17,500 cost × 40% (0.40) business use) × 10% (0.10) recovery percentage (from column (c) of Table 4-1 )), or

$4,880 ($12,200 maximum limit × 40% (0.40) business use).

If you use your car more than 50% in qualified business use in the tax year it is placed in service but the business use drops to 50% or less in a later year, you can no longer use an accelerated depreciation method for that car.

For the year the business use drops to 50% or less and all later years in the recovery period, you must use the straight line depreciation method over a 5-year recovery period. In addition, for the year your business use drops to 50% or less, you must recapture (include in your gross income) any excess depreciation (discussed later). You also increase the adjusted basis of your car by the same amount.

In June 2020, you purchased a car for exclusive use in your business. You met the more-than-50%-use test for the first 3 years of the recovery period (2020 through 2022) but failed to meet it in the fourth year (2023). You determine your depreciation for 2023 using 20% (from column (c) of Table 4-1 ). You will also have to determine and include in your gross income any excess depreciation, discussed next.

You must include any excess depreciation in your gross income and add it to your car's adjusted basis for the first tax year in which you don’t use the car more than 50% in qualified business use. Use Form 4797, Sales of Business Property, to figure and report the excess depreciation in your gross income.

Excess depreciation is:

The amount of the depreciation deductions allowable for the car (including any section 179 deduction claimed and any special depreciation allowance claimed) for tax years in which you used the car more than 50% in qualified business use, minus

The amount of the depreciation deductions that would have been allowable for those years if you hadn’t used the car more than 50% in qualified business use for the year you placed it in service. This means the amount of depreciation figured using the straight line method.

In September 2019, you bought a car for $20,500 and placed it in service. You didn’t claim the section 179 deduction or the special depreciation allowance. You used the car exclusively in qualified business use for 2019, 2020, 2021, and 2022. For those years, you used the appropriate MACRS Depreciation Chart to figure depreciation deductions totaling $13,185 ($3,160 for 2019, $5,100 for 2020, $3,050 for 2021, and $1,875 for 2022) under the 200% DB method.

During 2023, you used the car 30% for business and 70% for personal purposes. Since you didn’t meet the more-than-50%-use test, you must switch from the 200% DB depreciation method to the straight line depreciation method for 2023, and include in gross income for 2023 your excess depreciation determined as follows.

In 2023, using Form 4797, you figure and report the $2,110 excess depreciation you must include in your gross income. Your adjusted basis in the car is also increased by $2,110. Your 2023 depreciation is $1,230 ($20,500 (unadjusted basis) × 30% (0.30) (business-use percentage) × 20% (0.20) (from column (c) of Table 4-1 on the line for Jan. 1–Sept. 30, 2019)). However, your depreciation deduction is limited to $563 ($1,875 x 30% (0.30) business use).

Leasing a Car

If you lease a car, truck, or van that you use in your business, you can use the standard mileage rate or actual expenses to figure your deductible expense. This section explains how to figure actual expenses for a leased car, truck, or van.

If you choose to use actual expenses, you can deduct the part of each lease payment that is for the use of the vehicle in your business. You can’t deduct any part of a lease payment that is for personal use of the vehicle, such as commuting.

You must spread any advance payments over the entire lease period. You can’t deduct any payments you make to buy a car, truck, or van even if the payments are called “lease payments.”

If you lease a car, truck, or van for 30 days or more, you may have to reduce your lease payment deduction by an “inclusion amount,” explained next.

Inclusion Amounts

If you lease a car, truck, or van that you use in your business for a lease term of 30 days or more, you may have to include an inclusion amount in your income for each tax year you lease the vehicle. To do this, you don’t add an amount to income. Instead, you reduce your deduction for your lease payment. (This reduction has an effect similar to the limit on the depreciation deduction you would have on the vehicle if you owned it.)

The inclusion amount is a percentage of part of the fair market value of the leased vehicle multiplied by the percentage of business and investment use of the vehicle for the tax year. It is prorated for the number of days of the lease term in the tax year.

The inclusion amount applies to each tax year that you lease the vehicle if the fair market value (defined next) when the lease began was more than the amounts shown in the following tables.

All vehicles are subject to a single inclusion amount threshold for passenger automobiles leased and put into service in 2023. You may have an inclusion amount for a passenger automobile if:

Passenger Automobiles (Including Trucks and Vans)

For years prior to 2018, see the inclusion tables below. You may have an inclusion amount for a passenger automobile if:

Cars (Except for Trucks and Vans)

Trucks and Vans

Fair market value is the price at which the property would change hands between a willing buyer and seller, neither having to buy or sell, and both having reasonable knowledge of all the necessary facts. Sales of similar property around the same date may be helpful in figuring the fair market value of the property.

Figure the fair market value on the first day of the lease term. If the capitalized cost of a car is specified in the lease agreement, use that amount as the fair market value.

Inclusion amounts for tax years 2018–2023 are listed in Appendices A-1 through A-6 for passenger vehicles (including trucks and vans). If the fair market value of the vehicle is $100,000 or less, use the appropriate appendix (depending on the year you first placed the vehicle in service) to determine the inclusion amount. If the fair market value is more than $100,000, see the revenue procedure(s) identified in the footnote of that year’s appendix for the inclusion amount.

For each tax year during which you lease the car for business, determine your inclusion amount by following these three steps.

Locate the appendix that applies to you. To find the inclusion amount, do the following.

Find the line that includes the fair market value of the car on the first day of the lease term.

Go across the line to the column for the tax year in which the car is used under the lease to find the dollar amount. For the last tax year of the lease, use the dollar amount for the preceding year.

Prorate the dollar amount from (1b) for the number of days of the lease term included in the tax year.

Multiply the prorated amount from (2) by the percentage of business and investment use for the tax year. This is your inclusion amount.

On January 17, 2023, you leased a car for 3 years and placed it in service for use in your business. The car had a fair market value of $62,500 on the first day of the lease term. You use the car 75% for business and 25% for personal purposes during each year of the lease. Assuming you continue to use the car 75% for business, you use Appendix A-6 to arrive at the following inclusion amounts for each year of the lease. For the last tax year of the lease, 2026, you use the amount for the preceding year.

2024 is a leap year and includes an extra calendar day, February 29, 2024.

For each year of the lease that you deduct lease payments, you must reduce your deduction by the inclusion amount figured for that year.

If you lease a car for business use and, in a later year, change it to personal use, follow the rules explained earlier under Figuring the inclusion amount . For the tax year in which you stop using the car for business, use the dollar amount for the previous tax year. Prorate the dollar amount for the number of days in the lease term that fall within the tax year.

On August 16, 2022, you leased a car with a fair market value of $64,500 for 3 years. You used the car exclusively in your data processing business. On November 6, 2023, you closed your business and went to work for a company where you aren’t required to use a car for business. Using Appendix A-5 , you figured your inclusion amount for 2022 and 2023 as shown in the following table and reduced your deductions for lease payments by those amounts.

If you lease a car for personal use and, in a later year, change it to business use, you must determine the car's fair market value on the date of conversion. Then figure the inclusion amount using the rules explained earlier under Figuring the inclusion amount . Use the fair market value on the date of conversion.

In March 2021, you leased a truck for 4 years for personal use. On June 1, 2023, you started working as a self-employed advertising consultant and started using the leased truck for business purposes. Your records show that your business use for June 1 through December 31 was 60%. To figure your inclusion amount for 2023, you obtained an appraisal from an independent car leasing company that showed the fair market value of your 2021 truck on June 1, 2023, was $62,650. Using Appendix A-6 , you figured your inclusion amount for 2023 as shown in the following table.

For information on reporting inclusion amounts, employees should see Car rentals under Completing Forms 2106 in chapter 6. Sole proprietors should see the Instructions for Schedule C (Form 1040), and farmers should see the Instructions for Schedule F (Form 1040).

Disposition of a Car

If you dispose of your car, you may have a taxable gain or a deductible loss. The portion of any gain that is due to depreciation (including any section 179 deduction, clean-fuel vehicle deduction (for vehicles placed in service before January 1, 2006), and special depreciation allowance) that you claimed on the car will be treated as ordinary income. However, you may not have to recognize a gain or loss if you dispose of the car because of a casualty or theft.

This section gives some general information about dispositions of cars. For information on how to report the disposition of your car, see Pub. 544.

Like‐kind exchanges completed after December 31, 2017, are generally limited to exchanges of real property not held primarily for sale.

For a casualty or theft, a gain results when you receive insurance or other reimbursement that is more than your adjusted basis in your car. If you then spend all of the proceeds to acquire replacement property (a new car or repairs to the old car) within a specified period of time, you don’t recognize any gain. Your basis in the replacement property is its cost minus any gain that isn’t recognized. See Pub. 547 for more information.

When you trade in an old car for a new one, the transaction is considered a like-kind exchange. Generally, no gain or loss is recognized. (For exceptions, see chapter 1 of Pub. 544.) In a trade-in situation, your basis in the new property is generally your adjusted basis in the old property plus any additional amount you pay. (See Unadjusted basis , earlier.)

If you used the standard mileage rate for the business use of your car, depreciation was included in that rate. The rate of depreciation that was allowed in the standard mileage rate is shown in the Rate of Depreciation Allowed in Standard Mileage Rate table, later. You must reduce your basis in your car (but not below zero) by the amount of this depreciation.

If your basis is reduced to zero (but not below zero) through the use of the standard mileage rate, and you continue to use your car for business, no adjustment (reduction) to the standard mileage rate is necessary. Use the full standard mileage rate (65.5 cents ($0.655) per mile from January 1–December 31 for 2023) for business miles driven.

Rate of Depreciation Allowed in Standard Mileage Rate

In 2018, you bought and placed in service a car for exclusive use in your business. The car cost $25,500. From 2018 through 2023, you used the standard mileage rate to figure your car expense deduction. You drove your car 14,100 miles in 2018, 16,300 miles in 2019, 15,600 miles in 2020, 16,700 miles in 2021, 15,100 miles in 2022, and 14,900 miles in 2023. The depreciation portion of your car expense deduction is figured as follows.

If you deduct actual car expenses and you dispose of your car before the end of the recovery period (years 2 through 5), you are allowed a reduced depreciation deduction in the year of disposition.

Use the depreciation tables in Pub. 946 to figure the reduced depreciation deduction for a car disposed of in 2023.

The depreciation amounts computed using the depreciation tables in Pub. 946 for years 2 through 5 that you own your car are for a full year’s depreciation. Years 1 and 6 apply the half-year or mid-quarter convention to the computation for you. If you dispose of the vehicle in years 2 through 5 and the half-year convention applies, then the full year’s depreciation amount must be divided by 2. If the mid-quarter convention applies, multiply the full year’s depreciation by the percentage from the following table for the quarter that you disposed of the car.

If the car is subject to the Depreciation Limits , discussed earlier, reduce (but do not increase) the computed depreciation to this amount. See Sale or Other Disposition Before the Recovery Period Ends in chapter 4 of Pub. 946 for more information.

5. Recordkeeping

If you deduct travel, gift, or transportation expenses, you must be able to prove (substantiate) certain elements of expense. This chapter discusses the records you need to keep to prove these expenses.

How To Prove Expenses

Table 5-1 is a summary of records you need to prove each expense discussed in this publication. You must be able to prove the elements listed across the top portion of the chart. You prove them by having the information and receipts (where needed) for the expenses listed in the first column.

You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. You must generally prepare a written record for it to be considered adequate. This is because written evidence is more reliable than oral evidence alone. However, if you prepare a record on a computer, it is considered an adequate record.

What Are Adequate Records?

You should keep the proof you need in an account book, diary, log, statement of expense, trip sheets, or similar record. You should also keep documentary evidence that, together with your record, will support each element of an expense.

You must generally have documentary evidence such as receipts, canceled checks, or bills, to support your expenses.

Documentary evidence isn’t needed if any of the following conditions apply.

You have meals or lodging expenses while traveling away from home for which you account to your employer under an accountable plan, and you use a per diem allowance method that includes meals and/or lodging. ( Accountable plans and per diem allowances are discussed in chapter 6.)

Your expense, other than lodging, is less than $75.

You have a transportation expense for which a receipt isn’t readily available.

Documentary evidence will ordinarily be considered adequate if it shows the amount, date, place, and essential character of the expense.

For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information.

The name and location of the hotel.

The dates you stayed there.

Separate amounts for charges such as lodging, meals, and telephone calls.

A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information.

The name and location of the restaurant.

The number of people served.

The date and amount of the expense.

A canceled check, together with a bill from the payee, ordinarily establishes the cost. However, a canceled check by itself doesn’t prove a business expense without other evidence to show that it was for a business purpose.

You don‘t have to record information in your account book or other record that duplicates information shown on a receipt as long as your records and receipts complement each other in an orderly manner.

You don’t have to record amounts your employer pays directly for any ticket or other travel item. However, if you charge these items to your employer, through a credit card or otherwise, you must keep a record of the amounts you spend.

You should record the elements of an expense or of a business use at or near the time of the expense or use and support it with sufficient documentary evidence. A timely kept record has more value than a statement prepared later when there is generally a lack of accurate recall.

You don’t need to write down the elements of every expense on the day of the expense. If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely kept record.

If you give your employer, client, or customer an expense account statement, it can also be considered a timely kept record. This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record.

You must generally provide a written statement of the business purpose of an expense. However, the degree of proof varies according to the circumstances in each case. If the business purpose of an expense is clear from the surrounding circumstances, then you don’t need to give a written explanation.

If you are a sales representative who calls on customers on an established sales route, you don’t have to give a written explanation of the business purpose for traveling that route. You can satisfy the requirements by recording the length of the delivery route once, the date of each trip at or near the time of the trips, and the total miles you drove the car during the tax year. You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence.

You don’t need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense.

What if I Have Incomplete Records?

If you don’t have complete records to prove an element of an expense, then you must prove the element with:

Your own written or oral statement containing specific information about the element, and

Other supporting evidence that is sufficient to establish the element.

If the element is the description of a gift, or the cost, time, place, or date of an expense, the supporting evidence must be either direct evidence or documentary evidence. Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. Documentary evidence can be receipts, paid bills, or similar evidence.

If the element is either the business relationship of your guests or the business purpose of the amount spent, the supporting evidence can be circumstantial rather than direct. For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. Invoices of deliveries establish when you used the car for business.

Table 5-1. How To Prove Certain Business Expenses

You can keep an adequate record for parts of a tax year and use that record to prove the amount of business or investment use for the entire year. You must demonstrate by other evidence that the periods for which an adequate record is kept are representative of the use throughout the tax year.

You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. There is no other business use of the car, but you and your family use the car for personal purposes. You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. Invoices and bills show that your business use continues at the same rate during the later weeks of each month. Your weekly records are representative of the use of the car each month and are sufficient evidence to support the percentage of business use for the year.

You can satisfy the substantiation requirements with other evidence if, because of the nature of the situation in which an expense is made, you can’t get a receipt. This applies if all the following are true.

You were unable to obtain evidence for an element of the expense or use that completely satisfies the requirements explained earlier under What Are Adequate Records .

You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What if I Have Incomplete Records .

You have presented other evidence for the element that is the best proof possible under the circumstances.

If you can’t produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. Reasons beyond your control include fire, flood, and other casualties.

Separating and Combining Expenses

This section explains when expenses must be kept separate and when expenses can be combined.

Each separate payment is generally considered a separate expense. For example, if you entertain a customer or client at dinner and then go to the theater, the dinner expense and the cost of the theater tickets are two separate expenses. You must record them separately in your records.

You can make one daily entry in your record for reasonable categories of expenses. Examples are taxi fares, telephone calls, or other incidental travel costs. Nonentertainment meals should be in a separate category. You can include tips for meal-related services with the costs of the meals.

Expenses of a similar nature occurring during the course of a single event are considered a single expense.

You can account for several uses of your car that can be considered part of a single use, such as a round trip or uninterrupted business use, with a single record. Minimal personal use, such as a stop for lunch on the way between two business stops, isn’t an interruption of business use.

You make deliveries at several different locations on a route that begins and ends at your employer's business premises and that includes a stop at the business premises between two deliveries. You can account for these using a single record of miles driven.

You don’t always have to record the name of each recipient of a gift. A general listing will be enough if it is evident that you aren’t trying to avoid the $25 annual limit on the amount you can deduct for gifts to any one person. For example, if you buy a large number of tickets to local high school basketball games and give one or two tickets to each of many customers, it is usually enough to record a general description of the recipients.

If you can prove the total cost of travel or entertainment but you can’t prove how much it costs for each person who participated in the event, you may have to allocate the total cost among you and your guests on a pro rata basis. To do so, you must establish the number of persons who participated in the event.

If your return is examined, you may have to provide additional information to the IRS. This information could be needed to clarify or to establish the accuracy or reliability of information contained in your records, statements, testimony, or documentary evidence before a deduction is allowed.

How Long To Keep Records and Receipts

You must keep records as long as they may be needed for the administration of any provision of the Internal Revenue Code. Generally, this means you must keep records that support your deduction (or an item of income) for 3 years from the date you file the income tax return on which the deduction is claimed. A return filed early is considered filed on the due date. For a more complete explanation of how long to keep records, see Pub. 583, Starting a Business and Keeping Records.

You must keep records of the business use of your car for each year of the recovery period. See More-than-50%-use test in chapter 4 under Depreciation Deduction.

Employees who give their records and documentation to their employers and are reimbursed for their expenses generally don’t have to keep copies of this information. However, you may have to prove your expenses if any of the following conditions apply.

You claim deductions for expenses that are more than reimbursements.

Your expenses are reimbursed under a nonaccountable plan.

Your employer doesn’t use adequate accounting procedures to verify expense accounts.

You are related to your employer as defined under Per Diem and Car Allowances in chapter 6.

Table 5-2 and Table 5-3 are examples of worksheets that can be used for tracking business expenses.

Table 5-2. Daily Business Mileage and Expense Log

Table 5-3. Weekly Traveling Expense Record

6. How To Report

This chapter explains where and how to report the expenses discussed in this publication. It discusses reimbursements and how to treat them under accountable and nonaccountable plans. It also explains rules for independent contractors and clients, fee-basis officials, certain performing artists, Armed Forces reservists, and certain disabled employees. The chapter ends with illustrations of how to report travel, gift, and car expenses on Forms 2106.

Where To Report

This section provides general information on where to report the expenses discussed in this publication.

You must report your income and expenses on Schedule C (Form 1040) if you are a sole proprietor, or on Schedule F (Form 1040) if you are a farmer. You don’t use Form 2106.

If you claim car or truck expenses, you must provide certain information on the use of your vehicle. You provide this information on Schedule C (Form 1040) or Form 4562.

If you file Schedule C (Form 1040):

Report your travel expenses, except meals, on line 24a;

Report your deductible non-entertainment-related meals (actual cost or standard meal allowance) on line 24b;

Report your gift expenses and transportation expenses, other than car expenses, on line 27a; and

Report your car expenses on line 9. Complete Part IV of the form unless you have to file Form 4562 for depreciation or amortization.

If you file Schedule F (Form 1040), do the following.

Report your car expenses on line 10. Attach Form 4562 and provide information on the use of your car in Part V of Form 4562.

Report all other business expenses discussed in this publication on line 32. You can only include 50% of your non-entertainment-related meals on that line.

If you are both self-employed and an employee, you must keep separate records for each business activity. Report your business expenses for self-employment on Schedule C (Form 1040), or Schedule F (Form 1040), as discussed earlier. Report your business expenses for your work as an employee on Form 2106, as discussed next.

If you are an employee, you must generally complete Form 2106 to deduct your travel and transportation expenses.

You are an employee deducting expenses attributable to your job.

You weren’t reimbursed by your employer for your expenses (amounts included in box 1 of your Form W-2 aren’t considered reimbursements).

If you claim car expenses, you use the standard mileage rate.

For more information on how to report your expenses on Form 2106, see Completing Form 2106 , later.

If you didn’t receive any reimbursements (or the reimbursements were all included in box 1 of your Form W-2), the only business expense you are claiming is for gifts, and the special rules discussed later don’t apply to you, don’t complete Form 2106.

If you received a Form W-2 and the “Statutory employee” box in box 13 was checked, report your income and expenses related to that income on Schedule C (Form 1040). Don’t complete Form 2106.

Statutory employees include full-time life insurance salespersons, certain agent or commission drivers, traveling salespersons, and certain homeworkers.

If your employer reimburses you for nondeductible personal expenses, such as for vacation trips, your employer must report the reimbursement as wage income in box 1 of your Form W-2. You can’t deduct personal expenses.

If you have travel or transportation expenses related to income-producing property, report your deductible expenses on the form appropriate for that activity.

For example, if you have rental real estate income and expenses, report your expenses on Schedule E (Form 1040), Supplemental Income and Loss. See Pub. 527, Residential Rental Property, for more information on the rental of real estate.

Vehicle Provided by Your Employer

If your employer provides you with a car, you may be able to deduct the actual expenses of operating that car for business purposes. The amount you can deduct depends on the amount that your employer included in your income and the business and personal miles you drove during the year. You can’t use the standard mileage rate.

Your employer can figure and report either the actual value of your personal use of the car or the value of the car as if you used it only for personal purposes (100% income inclusion). Your employer must separately state the amount if 100% of the annual lease value was included in your income. If you are unsure of the amount included on your Form W-2, ask your employer.

You may be able to deduct the value of the business use of an employer-provided car if your employer reported 100% of the value of the car in your income. On your 2023 Form W-2, the amount of the value will be included in box 1, Wages, tips, other compensation; and box 14, Other.

To claim your expenses, complete Form 2106, Part II, Sections A and C. Enter your actual expenses on line 23 of Section C and include the entire value of the employer-provided car on line 25. Complete the rest of the form.

If less than the full annual lease value of the car was included on your Form W-2, this means that your Form W-2 only includes the value of your personal use of the car. Don’t enter this value on your Form 2106 because it isn’t deductible.

If you paid any actual costs (that your employer didn’t provide or reimburse you for) to operate the car, you can deduct the business portion of those costs. Examples of costs that you may have are gas, oil, and repairs. Complete Form 2106, Part II, Sections A and C. Enter your actual costs on line 23 of Section C and leave line 25 blank. Complete the rest of the form.

Reimbursements

This section explains what to do when you receive an advance or are reimbursed for any of the employee business expenses discussed in this publication.

If you received an advance, allowance, or reimbursement for your expenses, how you report this amount and your expenses depends on whether your employer reimbursed you under an accountable plan or a nonaccountable plan.

This section explains the two types of plans, how per diem and car allowances simplify proving the amount of your expenses, and the tax treatment of your reimbursements and expenses. It also covers rules for independent contractors.

You aren’t reimbursed or given an allowance for your expenses if you are paid a salary or commission with the understanding that you will pay your own expenses. In this situation, you have no reimbursement or allowance arrangement, and you don’t have to read this section on reimbursements. Instead, see Completing Form 2106 , later, for information on completing your tax return.

A reimbursement or other expense allowance arrangement is a system or plan that an employer uses to pay, substantiate, and recover the expenses, advances, reimbursements, and amounts charged to the employer for employee business expenses. Arrangements include per diem and car allowances.

A per diem allowance is a fixed amount of daily reimbursement your employer gives you for your lodging and M&IE when you are away from home on business. (The term “incidental expenses” is defined in chapter 1 under Standard Meal Allowance. ) A car allowance is an amount your employer gives you for the business use of your car.

Your employer should tell you what method of reimbursement is used and what records you must provide.

If you are an employer and you reimburse employee business expenses, how you treat this reimbursement on your employee's Form W-2 depends in part on whether you have an accountable plan. Reimbursements treated as paid under an accountable plan, as explained next, aren’t reported as pay. Reimbursements treated as paid under nonaccountable plans , as explained later, are reported as pay. See Pub. 15 (Circular E), Employer's Tax Guide, for information on employee pay.

Accountable Plans

To be an accountable plan, your employer's reimbursement or allowance arrangement must include all of the following rules.

Your expenses must have a business connection—that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer.

You must adequately account to your employer for these expenses within a reasonable period of time.

You must return any excess reimbursement or allowance within a reasonable period of time.

Adequate accounting and returning excess reimbursements are discussed later.

An excess reimbursement or allowance is any amount you are paid that is more than the business-related expenses that you adequately accounted for to your employer.

The definition of reasonable period of time depends on the facts and circumstances of your situation. However, regardless of the facts and circumstances of your situation, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time.

You receive an advance within 30 days of the time you have an expense.

You adequately account for your expenses within 60 days after they were paid or incurred.

You return any excess reimbursement within 120 days after the expense was paid or incurred.

You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement.

If you meet the three rules for accountable plans, your employer shouldn’t include any reimbursements in your income in box 1 of your Form W-2. If your expenses equal your reimbursements, you don’t complete Form 2106. You have no deduction since your expenses and reimbursements are equal.

Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules. All reimbursements that fail to meet all three rules for accountable plans are generally treated as having been reimbursed under a nonaccountable plan (discussed later).

If you are reimbursed under an accountable plan, but you fail to return, within a reasonable time, any amounts in excess of the substantiated amounts, the amounts paid in excess of the substantiated expenses are treated as paid under a nonaccountable plan. See Reasonable period of time , earlier, and Returning Excess Reimbursements , later.

You may be reimbursed under your employer's accountable plan for expenses related to that employer's business, some of which would be allowable as employee business expense deductions and some of which would not. The reimbursements you receive for the nondeductible expenses don’t meet rule (1) for accountable plans, and they are treated as paid under a nonaccountable plan.

Your employer's plan reimburses you for travel expenses while away from home on business and also for meals when you work late at the office, even though you aren’t away from home. The part of the arrangement that reimburses you for the nondeductible meals when you work late at the office is treated as paid under a nonaccountable plan.

One of the rules for an accountable plan is that you must adequately account to your employer for your expenses. You adequately account by giving your employer a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it, along with documentary evidence (such as receipts) of your travel, mileage, and other employee business expenses. (See Table 5-1 in chapter 5 for details you need to enter in your record and documents you need to prove certain expenses.) A per diem or car allowance satisfies the adequate accounting requirement under certain conditions. See Per Diem and Car Allowances , later.

You must account for all amounts you received from your employer during the year as advances, reimbursements, or allowances. This includes amounts you charged to your employer by credit card or other method. You must give your employer the same type of records and supporting information that you would have to give to the IRS if the IRS questioned a deduction on your return. You must pay back the amount of any reimbursement or other expense allowance for which you don’t adequately account or that is more than the amount for which you accounted.

Per Diem and Car Allowances

If your employer reimburses you for your expenses using a per diem or a car allowance, you can generally use the allowance as proof for the amount of your expenses. A per diem or car allowance satisfies the adequate accounting requirements for the amount of your expenses only if all the following conditions apply.

Your employer reasonably limits payments of your expenses to those that are ordinary and necessary in the conduct of the trade or business.

The allowance is similar in form to and not more than the federal rate (defined later).

You prove the time (dates), place, and business purpose of your expenses to your employer (as explained in Table 5-1 ) within a reasonable period of time.

You aren’t related to your employer (as defined next). If you are related to your employer, you must be able to prove your expenses to the IRS even if you have already adequately accounted to your employer and returned any excess reimbursement.

You are related to your employer if:

Your employer is your brother or sister, half brother or half sister, spouse, ancestor, or lineal descendant;

Your employer is a corporation in which you own, directly or indirectly, more than 10% in value of the outstanding stock; or

Certain relationships (such as grantor, fiduciary, or beneficiary) exist between you, a trust, and your employer.

The federal rate can be figured using any one of the following methods.

For per diem amounts:

The regular federal per diem rate.

The high-low rate.

For car expenses:

A fixed and variable rate (FAVR).

The regular federal per diem rate is the highest amount that the federal government will pay to its employees for lodging and M&IE (or M&IE only) while they are traveling away from home in a particular area. The rates are different for different localities. Your employer should have these rates available. You can also find federal per diem rates at GSA.gov/travel/plan-book/per-diem-rates .

The standard meal allowance is the federal M&IE rate. For travel in 2023, the rate for most small localities in the United States is $59 per day. Most major cities and many other localities qualify for higher rates. You can find this information at GSA.gov/travel/plan-book/per-diem-rates .

You receive an allowance only for M&IE when your employer does one of the following.

Provides you with lodging (furnishes it in kind).

Reimburses you, based on your receipts, for the actual cost of your lodging.

Pays the hotel, motel, etc., directly for your lodging.

Doesn’t have a reasonable belief that you had (or will have) lodging expenses, such as when you stay with friends or relatives or sleep in the cab of your truck.

Figures the allowance on a basis similar to that used in figuring your compensation, such as number of hours worked or miles traveled.

This is a simplified method of figuring the federal per diem rate for travel within the continental United States. It eliminates the need to keep a current list of the per diem rates for each city.

Under the high-low method, the per diem amount for travel during January through September of 2023 is $297 (which includes $74 for M&IE) for certain high-cost locations. All other areas have a per diem amount of $204 (which includes $64 for M&IE). For more information, see Notice 2022-44, which can be found at IRS.gov/irb/2022-41_IRB#NOT-2022-44 .

Effective October 1, 2023, the per diem rate for certain high-cost locations increased to $309 (which includes $74 for M&IE). The rate for all other locations increased to $214 (which includes $64 for M&IE). For more information, see Notice 2023-68, which can be found at IRS.gov/irb/2023-41_IRB#NOT-2023-68 , and Revenue Procedure 2019-48 at IRS.gov/irb/2019-51_IRB#REV-PROC-2019-48 .

The standard meal allowance is for a full 24-hour day of travel. If you travel for part of a day, such as on the days you depart and return, you must prorate the full-day M&IE rate. This rule also applies if your employer uses the regular federal per diem rate or the high-low rate.

You can use either of the following methods to figure the federal M&IE for that day.

For the day you depart, add 3 / 4 of the standard meal allowance amount for that day.

For the day you return, add 3 / 4 of the standard meal allowance amount for the preceding day.

Method 2: Prorate the standard meal allowance using any method you consistently apply in accordance with reasonable business practice. For example, an employer can treat 2 full days of per diem (that includes M&IE) paid for travel away from home from 9 a.m. of one day to 5 p.m. of the next day as being no more than the federal rate. This is true even though a federal employee would be limited to a reimbursement of M&IE for only 1½ days of the federal M&IE rate.

This is a set rate per mile that you can use to figure your deductible car expenses. For 2023, the standard mileage rate for the cost of operating your car for business use is 65.5 cents ($0.655) per mile.

This is an allowance your employer may use to reimburse your car expenses. Under this method, your employer pays an allowance that includes a combination of payments covering fixed and variable costs, such as a cents-per-mile rate to cover your variable operating costs (such as gas, oil, etc.) plus a flat amount to cover your fixed costs (such as depreciation (or lease payments), insurance, etc.). If your employer chooses to use this method, your employer will request the necessary records from you.

If your reimbursement is in the form of an allowance received under an accountable plan, the following facts affect your reporting.

Whether the allowance or your actual expenses were more than the federal rate.

If your allowance is less than or equal to the federal rate, the allowance won’t be included in box 1 of your Form W-2. You don’t need to report the related expenses or the allowance on your return if your expenses are equal to or less than the allowance.

However, if your actual expenses are more than your allowance, you can complete Form 2106. If you are using actual expenses, you must be able to prove to the IRS the total amount of your expenses and reimbursements for the entire year. If you are using the standard meal allowance or the standard mileage rate, you don’t have to prove that amount.

In April, a member of a reserve component of the Armed Forces takes a 2-day business trip to Denver. The federal rate for Denver is $278 ($199 lodging + $79 M&IE) per day. As required by their employer's accountable plan, they account for the time (dates), place, and business purpose of the trip. Their employer reimburses them $278 a day ($556 total) for living expenses. Their living expenses in Denver aren’t more than $278 a day.

Their employer doesn’t include any of the reimbursement on their Form W-2 and they don’t deduct the expenses on their return.

In June, a fee-basis local government official takes a 2-day business trip to Boston. Their employer uses the high-low method to reimburse employees. Because Boston is a high-cost area, they are given an advance of $297 (which includes $74 for M&IE) a day ($594 total) for their lodging and M&IE. Their actual expenses totaled $700.

Since their $700 of expenses are more than their $594 advance, they include the excess expenses when they itemize their deductions. They complete Form 2106 (showing all of their expenses and reimbursements). They must also allocate their reimbursement between their meals and other expenses as discussed later under Completing Form 2106 .

A fee-basis state government official drives 10,000 miles during 2023 for business. Under their employer's accountable plan, they account for the time (dates), place, and business purpose of each trip. Their employer pays them a mileage allowance of 40 cents ($0.40) a mile.

Because their $6,550 expense figured under the standard mileage rate (10,000 miles x 65.5 cents ($0.655) per mile) is more than their $4,000 reimbursement (10,000 miles × 40 cents ($0.40)), they itemize their deductions to claim the excess expense. They complete Form 2106 (showing all their expenses and reimbursements) and enter $2,550 ($6,550 − $4,000) as an itemized deduction.

If your allowance is more than the federal rate, your employer must include the allowance amount up to the federal rate under code L in box 12 of your Form W-2. This amount isn’t taxable. However, the excess allowance will be included in box 1 of your Form W-2. You must report this part of your allowance as if it were wage income.

If your actual expenses are less than or equal to the federal rate, you don’t complete Form 2106 or claim any of your expenses on your return.

However, if your actual expenses are more than the federal rate, you can complete Form 2106 and deduct those excess expenses. You must report on Form 2106 your reimbursements up to the federal rate (as shown under code L in box 12 of your Form W-2) and all your expenses. You should be able to prove these amounts to the IRS.

Sasha, a performing artist, lives and works in Austin. In July, the employer sent Sasha to Albuquerque for 4 days on business. The employer paid the hotel directly for Sasha’s lodging and reimbursed $80 a day ($320 total) for M&IE. Sasha’s actual meal expenses weren’t more than the federal rate for Albuquerque, which is $69 per day.

The employer included the $44 that was more than the federal rate (($80 − $69) × 4) in box 1 of Sasha’s Form W-2. The employer shows $276 ($69 a day × 4) under code L in box 12 of Form W-2. This amount isn’t included in income. Sasha doesn’t have to complete Form 2106; however, Sasha must include the $44 in gross income as wages (by reporting the total amount shown in box 1 of their Form W-2).

Another performing artist, Ari, also lives in Austin and works for the same employer as in Example 1 . In May, the employer sent Ari to San Diego for 4 days and paid the hotel directly for the hotel bill. The employer reimbursed Ari $75 a day for M&IE. The federal rate for San Diego is $74 a day.

Ari can prove that actual non-entertainment-related meal expenses totaled $380. The employer's accountable plan won’t pay more than $75 a day for travel to San Diego, so Ari doesn’t give the employer the records that prove that the amount actually spent was $380. However, Ari does account for the time (dates), place, and business purpose of the trip. This is Ari’s only business trip this year.

Ari was reimbursed $300 ($75 × 4 days), which is $4 more than the federal rate of $296 ($74 × 4 days). The employer includes the $4 as income on the employee’s Form W-2 in box 1. The employer also enters $296 under code L in box 12 of the employee’s Form W-2.

Ari completes Form 2106 to figure deductible expenses and enters the total of actual expenses for the year ($380) on Form 2106. Ari also enters the reimbursements that weren’t included in income ($296). Ari’s total deductible meals and beverages expense, before the 50% limit, is $96. Ari will include $48 as an itemized deduction.

Palmer, a fee-basis state government official, drives 10,000 miles during 2023 for business. Under the employer's accountable plan, Palmer gets reimbursed 70 cents ($0.70) a mile, which is more than the standard mileage rate. The total reimbursement is $7,000.

The employer must include the reimbursement amount up to the standard mileage rate, $6,550 (10,000 miles x 65.5 cents ($0.655) per mile), under code L in box 12 of the employee’s Form W-2. That amount isn’t taxable. The employer must also include $450 ($7,000 − $6,550) in box 1 of the employee's Form W-2. This is the reimbursement that is more than the standard mileage rate.

If the expenses are equal to or less than the standard mileage rate, Palmer wouldn’t complete Form 2106. If the expenses are more than the standard mileage rate, Palmer would complete Form 2106 and report total expenses and reimbursement (shown under code L in box 12 of their Form W-2). Palmer would then claim the excess expenses as an itemized deduction.

Returning Excess Reimbursements

Under an accountable plan, you are required to return any excess reimbursement or other expense allowances for your business expenses to the person paying the reimbursement or allowance. Excess reimbursement means any amount for which you didn’t adequately account within a reasonable period of time. For example, if you received a travel advance and you didn’t spend all the money on business-related expenses or you don’t have proof of all your expenses, you have an excess reimbursement.

Adequate accounting and reasonable period of time were discussed earlier in this chapter.

You receive a travel advance if your employer provides you with an expense allowance before you actually have the expense, and the allowance is reasonably expected to be no more than your expense. Under an accountable plan, you are required to adequately account to your employer for this advance and to return any excess within a reasonable period of time.

If you don’t adequately account for or don't return any excess advance within a reasonable period of time, the amount you don’t account for or return will be treated as having been paid under a nonaccountable plan (discussed later).

If you don’t prove that you actually traveled on each day for which you received a per diem or car allowance (proving the elements described in Table 5-1 ), you must return this unproven amount of the travel advance within a reasonable period of time. If you don’t do this, the unproven amount will be considered paid under a nonaccountable plan (discussed later).

If your employer's accountable plan pays you an allowance that is higher than the federal rate, you don’t have to return the difference between the two rates for the period you can prove business-related travel expenses. However, the difference will be reported as wages on your Form W-2. This excess amount is considered paid under a nonaccountable plan (discussed later).

Your employer sends you on a 5-day business trip to Phoenix in March 2023 and gives you a $400 ($80 × 5 days) advance to cover your M&IE. The federal per diem for M&IE for Phoenix is $69. Your trip lasts only 3 days. Under your employer's accountable plan, you must return the $160 ($80 × 2 days) advance for the 2 days you didn’t travel. For the 3 days you did travel, you don’t have to return the $33 difference between the allowance you received and the federal rate for Phoenix (($80 − $69) × 3 days). However, the $33 will be reported on your Form W-2 as wages.

Nonaccountable Plans

A nonaccountable plan is a reimbursement or expense allowance arrangement that doesn’t meet one or more of the three rules listed earlier under Accountable Plans .

In addition, even if your employer has an accountable plan, the following payments will be treated as being paid under a nonaccountable plan.

Excess reimbursements you fail to return to your employer.

Reimbursement of nondeductible expenses related to your employer's business. See Reimbursement of nondeductible expenses , earlier, under Accountable Plans.

If you aren’t sure if the reimbursement or expense allowance arrangement is an accountable or nonaccountable plan, ask your employer.

Your employer will combine the amount of any reimbursement or other expense allowance paid to you under a nonaccountable plan with your wages, salary, or other pay. Your employer will report the total in box 1 of your Form W-2.

You must complete Form 2106 and itemize your deductions to deduct your expenses for travel, transportation, or non-entertainment-related meals. Your meal and entertainment expenses will be subject to the 50% Limit discussed in chapter 2.

Your employer gives you $1,000 a month ($12,000 total for the year) for your business expenses. You don’t have to provide any proof of your expenses to your employer, and you can keep any funds that you don’t spend.

You are a performing artist and are being reimbursed under a nonaccountable plan. Your employer will include the $12,000 on your Form W-2 as if it were wages. If you want to deduct your business expenses, you must complete Form 2106 and itemize your deductions.

You are paid $2,000 a month by your employer. On days that you travel away from home on business, your employer designates $50 a day of your salary as paid to reimburse your travel expenses. Because your employer would pay your monthly salary whether or not you were traveling away from home, the arrangement is a nonaccountable plan. No part of the $50 a day designated by your employer is treated as paid under an accountable plan.

Rules for Independent Contractors and Clients

This section provides rules for independent contractors who incur expenses on behalf of a client or customer. The rules cover the reporting and substantiation of certain expenses discussed in this publication, and they affect both independent contractors and their clients or customers.

You are considered an independent contractor if you are self-employed and you perform services for a customer or client.

Accounting to Your Client

If you received a reimbursement or an allowance for travel, or gift expenses that you incurred on behalf of a client, you should provide an adequate accounting of these expenses to your client. If you don’t account to your client for these expenses, you must include any reimbursements or allowances in income. You must keep adequate records of these expenses whether or not you account to your client for these expenses.

If you don’t separately account for and seek reimbursement for meal and entertainment expenses in connection with providing services for a client, you are subject to the 50% limit on those expenses. See 50% Limit in chapter 2.

As a self-employed person, you adequately account by reporting your actual expenses. You should follow the recordkeeping rules in chapter 5 .

For information on how to report expenses on your tax return, see Self-employed at the beginning of this chapter.

Required Records for Clients or Customers

If you are a client or customer, you generally don’t have to keep records to prove the reimbursements or allowances you give, in the course of your business, to an independent contractor for travel or gift expenses incurred on your behalf. However, you must keep records if:

You reimburse the contractor for entertainment expenses incurred on your behalf, and

The contractor adequately accounts to you for these expenses.

If the contractor adequately accounts to you for non-entertainment-related meal expenses, you (the client or customer) must keep records documenting each element of the expense, as explained in chapter 5 . Use your records as proof for a deduction on your tax return. If non-entertainment-related meal expenses are accounted for separately, you are subject to the 50% limit on meals. If the contractor adequately accounts to you for reimbursed amounts, you don’t have to report the amounts on an information return.

If the contractor doesn’t adequately account to you for allowances or reimbursements of non-entertainment-related meal expenses, you don’t have to keep records of these items. You aren’t subject to the 50% limit on meals in this case. You can deduct the reimbursements or allowances as payment for services if they are ordinary and necessary business expenses. However, you must file Form 1099-MISC to report amounts paid to the independent contractor if the total of the reimbursements and any other fees is $600 or more during the calendar year.

How To Use Per Diem Rate Tables

This section contains information about the per diem rate substantiation methods available and the choice of rates you must make for the last 3 months of the year.

The Two Substantiation Methods

IRS Notices list the localities that are treated under the high-low substantiation method as high-cost localities for all or part of the year. Notice 2022-44, available at IRS.gov/irb/2022-41_IRB#NOT-2022-44 , lists the high-cost localities that are eligible for $297 (which includes $74 for meals and incidental expenses (M&IE)) per diem, effective October 1, 2022. For travel on or after October 1, 2022, all other localities within the continental United States (CONUS) are eligible for $204 (which includes $64 for M&IE) per diem under the high-low method.

Notice 2023-68, available at IRS.gov/irb/2023-41_IRB#NOT-2023-68 , lists the high-cost localities that are eligible for $309 (which includes $74 for M&IE) per diem, effective October 1, 2023. For travel on or after October 1, 2023, the per diem for all other localities increased to $214 (which includes $64 for M&IE).

Regular federal per diem rates are published by the General Services Administration (GSA). Both tables include the separate rate for M&IE for each locality. The rates listed for FY2023 at GSA.gov/travel/plan-book/per-diem-rates are effective October 1, 2022, and those listed for FY2024 are effective October 1, 2023. The standard rate for all locations within CONUS not specifically listed for FY2023 is $157 ($98 for lodging and $59 for M&IE). For FY2024, this rate increases to $166 ($107 for lodging and $59 for M&IE).

Transition Rules

The transition period covers the last 3 months of the calendar year, from the time that new rates are effective (generally, October 1) through December 31. During this period, you may generally change to the new rates or finish out the year with the rates you had been using.

If you use the high-low substantiation method, when new rates become effective (generally, October 1), you can either continue with the rates you used for the first part of the year or change to the new rates. However, you must continue using the high-low method for the rest of the calendar year (through December 31). If you are an employer, you must use the same rates for all employees reimbursed under the high-low method during that calendar year.

The new rates and localities for the high-low method are included each year in a notice that is generally published in mid to late September. You can find the notice in the weekly Internal Revenue Bulletin (IRB) at IRS.gov/IRB , or visit IRS.gov and enter “Special Per Diem Rates” in the search box.

New CONUS per diem rates become effective on October 1 of each year and remain in effect through September 30 of the following year. Employees being reimbursed under the per diem rate method during the first 9 months of a year (January 1–September 30) must continue under the same method through the end of that calendar year (December 31). However, for travel by these employees from October 1 through December 31, you can choose to continue using the same per diem rates or use the new rates.

The new federal CONUS per diem rates are published each year, generally early in September. Go to GSA.gov/travel/plan-book/per-diem-rates .

Completing Form 2106

For tax years beginning after 2017, the Form 2106 will be used by Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses. Due to the suspension of miscellaneous itemized deductions subject to the 2% floor under section 67(a), employees who do not fit into one of the listed categories may not use Form 2106.

This section briefly describes how employees complete Forms 2106. Table 6-1 explains what the employer reports on Form W-2 and what the employee reports on Form 2106. The instructions for the forms have more information on completing them.

Table 6-1. Reporting Travel, Nonentertainment Meal, Gift, and Car Expenses and Reimbursements

If you used a car to perform your job as an employee, you may be able to deduct certain car expenses. These are generally figured on Form 2106, Part II, and then claimed on Form 2106, Part I, line 1, column A.

If you claim any deduction for the business use of a car, you must answer certain questions and provide information about the use of the car. The information relates to the following items.

Date placed in service.

Mileage (total, business, commuting, and other personal mileage).

Percentage of business use.

After-work use.

Use of other vehicles.

Whether you have evidence to support the deduction.

Whether or not the evidence is written.

If you claim a deduction based on the standard mileage rate instead of your actual expenses, you must complete Form 2106, Part II, Section B. The amount on line 22 (Section B) is carried to Form 2106, Part I, line 1. In addition, on Part I, line 2, you can deduct parking fees and tolls that apply to the business use of the car. See Standard Mileage Rate in chapter 4 for information on using this rate.

If you claim a deduction based on actual car expenses, you must complete Form 2106, Part II, Section C. In addition, unless you lease your car, you must complete Section D to show your depreciation deduction and any section 179 deduction you claim.

If you are still using a car that is fully depreciated, continue to complete Section C. Since you have no depreciation deduction, enter zero on line 28. In this case, don’t complete Section D.

If you claim car rental expenses on Form 2106, line 24a, you may have to reduce that expense by an inclusion amount , as described in chapter 4. If so, you can show your car expenses and any inclusion amount as follows.

Figure the inclusion amount without taking into account your business-use percentage for the tax year.

Report the inclusion amount from (1) on Form 2106, Part II, line 24b.

Report on line 24c the net amount of car rental expenses (total car rental expenses minus the inclusion amount figured in (1)).

Show your transportation expenses that didn’t involve overnight travel on Form 2106, line 2, column A. Also include on this line business expenses you have for parking fees and tolls. Don’t include expenses of operating your car or expenses of commuting between your home and work.

Show your other employee business expenses on Form 2106, lines 3 and 4, column A. Don’t include expenses for nonentertainment meals on those lines. Line 4 is for expenses such as gifts, educational expenses (tuition and books), office-in-the-home expenses, and trade and professional publications.

Show the full amount of your expenses for nonentertainment business-related meals on Form 2106, line 5, column B. Include meals while away from your tax home overnight and other business meals. Enter 50% of the line 8, column B, meal expenses on line 9, column B.

If you are subject to the Department of Transportation's “hours of service” limits (as explained earlier under Individuals subject to hours of service limits in chapter 2), use 80% instead of 50% for meals while away from your tax home.

Enter on Form 2106, line 7, the amounts your employer (or third party) reimbursed you that weren’t reported to you in box 1 of your Form W-2. This includes any amount reported under code L in box 12 of Form W-2.

If you were reimbursed under an accountable plan and want to deduct excess expenses that weren’t reimbursed, you may have to allocate your reimbursement. This is necessary when your employer pays your reimbursement in the following manner.

Pays you a single amount that covers non-entertainment-related meals and/or entertainment, as well as other business expenses.

Doesn’t clearly identify how much is for deductible non-entertainment-related meals.

Your employer paid you an expense allowance of $12,000 this year under an accountable plan. The $12,000 payment consisted of $5,000 for airfare and $7,000 for non-entertainment-related meals, and car expenses. Your employer didn’t clearly show how much of the $7,000 was for the cost of deductible non-entertainment-related meals. You actually spent $14,000 during the year ($5,500 for airfare, $4,500 for non-entertainment-related meals, and $4,000 for car expenses).

Since the airfare allowance was clearly identified, you know that $5,000 of the payment goes in column A, line 7, of Form 2106. To allocate the remaining $7,000, you use the worksheet from the Instructions for Form 2106. Your completed worksheet follows.

Reimbursement Allocation Worksheet (Keep for your records.)

If you are a government official paid on a fee basis, a performing artist, an Armed Forces reservist, or a disabled employee with impairment-related work expenses, see Special Rules , later.

Your employee business expenses may be subject to either of the limits described next. They are figured in the following order on the specified form.

Certain non-entertainment-related meal expenses are subject to a 50% limit. Generally, entertainment expenses are nondeductible if paid or incurred after December 2017. If you are an employee, you figure this limit on line 9 of Form 2106. (See 50% Limit in chapter 2.)

Limitations on itemized deductions are suspended for tax years beginning after 2017 and before tax year January 2026, per section 68(g).

Special Rules

This section discusses special rules that apply only to Armed Forces reservists, government officials who are paid on a fee basis, performing artists, and disabled employees with impairment-related work expenses. For tax years beginning after 2017, they are the only taxpayers who can use Form 2106.

Armed Forces Reservists Traveling More Than 100 Miles From Home

If you are a member of a reserve component of the Armed Forces of the United States and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your travel expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. The amount of expenses you can deduct as an adjustment to gross income is limited to the regular federal per diem rate (for lodging and M&IE) and the standard mileage rate (for car expenses) plus any parking fees, ferry fees, and tolls. See Per Diem and Car Allowances , earlier, for more information.

You are a member of a reserve component of the Armed Forces of the United States if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve; the Army National Guard of the United States; the Air National Guard of the United States; or the Reserve Corps of the Public Health Service.

If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106. Then include your expenses for reserve travel over 100 miles from home, up to the federal rate, from Form 2106, line 10, in the total on Schedule 1 (Form 1040), line 12.

You can’t deduct expenses of travel that doesn’t take you more than 100 miles from home as an adjustment to gross income.

Certain fee-basis officials can claim their employee business expenses on Form 2106.

Fee-basis officials are persons who are employed by a state or local government and who are paid in whole or in part on a fee basis. They can deduct their business expenses in performing services in that job as an adjustment to gross income rather than as a miscellaneous itemized deduction.

If you are a fee-basis official, include your employee business expenses from Form 2106, line 10, in the total on Schedule 1 (Form 1040), line 12.

Expenses of Certain Performing Artists

If you are a performing artist, you may qualify to deduct your employee business expenses as an adjustment to gross income. To qualify, you must meet all of the following requirements.

During the tax year, you perform services in the performing arts as an employee for at least two employers.

You receive at least $200 each from any two of these employers.

Your related performing-arts business expenses are more than 10% of your gross income from the performance of those services.

Your adjusted gross income isn’t more than $16,000 before deducting these business expenses.

If you are married, you must file a joint return unless you lived apart from your spouse at all times during the tax year. If you file a joint return, you must figure requirements (1), (2), and (3) separately for both you and your spouse. However, requirement (4) applies to your and your spouse's combined adjusted gross income.

If you meet all of the above requirements, you should first complete Form 2106. Then you include your performing-arts-related expenses from Form 2106, line 10, in the total on Schedule 1 (Form 1040), line 12.

If you don’t meet all of the above requirements, you don’t qualify to deduct your expenses as an adjustment to gross income.

If you are an employee with a physical or mental disability, your impairment-related work expenses aren’t subject to the 2%-of-adjusted-gross-income limit that applies to most other employee business expenses. After you complete Form 2106, enter your impairment-related work expenses from Form 2106, line 10, on Schedule A (Form 1040), line 16, and identify the type and amount of this expense on the line next to line 16.

Impairment-related work expenses are your allowable expenses for attendant care at your workplace and other expenses in connection with your workplace that are necessary for you to be able to work.

You are disabled if you have:

A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed; or

A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working.

You can deduct impairment-related expenses as business expenses if they are:

Necessary for you to do your work satisfactorily;

For goods and services not required or used, other than incidentally, in your personal activities; and

Not specifically covered under other income tax laws.

You are blind. You must use a reader to do your work. You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. The reader's services are only for your work. You can deduct your expenses for the reader as business expenses.

You are deaf. You must use a sign language interpreter during meetings while you are at work. The interpreter's services are used only for your work. You can deduct your expenses for the interpreter as business expenses.

How To Get Tax Help

If you have questions about a tax issue; need help preparing your tax return; or want to download free publications, forms, or instructions, go to IRS.gov to find resources that can help you right away.

After receiving all your wage and earnings statements (Forms W-2, W-2G, 1099-R, 1099-MISC, 1099-NEC, etc.); unemployment compensation statements (by mail or in a digital format) or other government payment statements (Form 1099-G); and interest, dividend, and retirement statements from banks and investment firms (Forms 1099), you have several options to choose from to prepare and file your tax return. You can prepare the tax return yourself, see if you qualify for free tax preparation, or hire a tax professional to prepare your return.

Your options for preparing and filing your return online or in your local community, if you qualify, include the following.

Free File. This program lets you prepare and file your federal individual income tax return for free using software or Free File Fillable Forms. However, state tax preparation may not be available through Free File. Go to IRS.gov/FreeFile to see if you qualify for free online federal tax preparation, e-filing, and direct deposit or payment options.

VITA. The Volunteer Income Tax Assistance (VITA) program offers free tax help to people with low-to-moderate incomes, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. Go to IRS.gov/VITA , download the free IRS2Go app, or call 800-906-9887 for information on free tax return preparation.

TCE. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. Go to IRS.gov/TCE or download the free IRS2Go app for information on free tax return preparation.

MilTax. Members of the U.S. Armed Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military OneSource. For more information, go to MilitaryOneSource ( MilitaryOneSource.mil/MilTax ).

Also, the IRS offers Free Fillable Forms, which can be completed online and then e-filed regardless of income.

Go to IRS.gov/Tools for the following.

The Earned Income Tax Credit Assistant ( IRS.gov/EITCAssistant ) determines if you’re eligible for the earned income credit (EIC).

The Online EIN Application ( IRS.gov/EIN ) helps you get an employer identification number (EIN) at no cost.

The Tax Withholding Estimator ( IRS.gov/W4App ) makes it easier for you to estimate the federal income tax you want your employer to withhold from your paycheck. This is tax withholding. See how your withholding affects your refund, take-home pay, or tax due.

The First Time Homebuyer Credit Account Look-up ( IRS.gov/HomeBuyer ) tool provides information on your repayments and account balance.

The Sales Tax Deduction Calculator ( IRS.gov/SalesTax ) figures the amount you can claim if you itemize deductions on Schedule A (Form 1040).

Go to IRS.gov/Help : A variety of tools to help you get answers to some of the most common tax questions.

Go to IRS.gov/ITA : The Interactive Tax Assistant, a tool that will ask you questions and, based on your input, provide answers on a number of tax topics.

Go to IRS.gov/Forms : Find forms, instructions, and publications. You will find details on the most recent tax changes and interactive links to help you find answers to your questions.

You may also be able to access tax information in your e-filing software.

There are various types of tax return preparers, including enrolled agents, certified public accountants (CPAs), accountants, and many others who don’t have professional credentials. If you choose to have someone prepare your tax return, choose that preparer wisely. A paid tax preparer is:

Primarily responsible for the overall substantive accuracy of your return,

Required to sign the return, and

Required to include their preparer tax identification number (PTIN).

The Social Security Administration (SSA) offers online service at SSA.gov/employer for fast, free, and secure W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Form W-2, Wage and Tax Statement, and Form W-2c, Corrected Wage and Tax Statement.

Go to IRS.gov/SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are our highest priority. We use these tools to share public information with you. Don’t post your social security number (SSN) or other confidential information on social media sites. Always protect your identity when using any social networking site.

The following IRS YouTube channels provide short, informative videos on various tax-related topics in English, Spanish, and ASL.

Youtube.com/irsvideos .

Youtube.com/irsvideosmultilingua .

Youtube.com/irsvideosASL .

The IRS Video portal ( IRSVideos.gov ) contains video and audio presentations for individuals, small businesses, and tax professionals.

You can find information on IRS.gov/MyLanguage if English isn’t your native language.

The IRS is committed to serving taxpayers with limited-English proficiency (LEP) by offering OPI services. The OPI Service is a federally funded program and is available at Taxpayer Assistance Centers (TACs), most IRS offices, and every VITA/TCE tax return site. The OPI Service is accessible in more than 350 languages.

Taxpayers who need information about accessibility services can call 833-690-0598. The Accessibility Helpline can answer questions related to current and future accessibility products and services available in alternative media formats (for example, braille, large print, audio, etc.). The Accessibility Helpline does not have access to your IRS account. For help with tax law, refunds, or account-related issues, go to IRS.gov/LetUsHelp .

Form 9000, Alternative Media Preference, or Form 9000(SP) allows you to elect to receive certain types of written correspondence in the following formats.

Standard Print.

Large Print.

Audio (MP3).

Plain Text File (TXT).

Braille Ready File (BRF).

Go to IRS.gov/DisasterRelief to review the available disaster tax relief.

Go to IRS.gov/Forms to view, download, or print all the forms, instructions, and publications you may need. Or, you can go to IRS.gov/OrderForms to place an order.

Download and view most tax publications and instructions (including the Instructions for Form 1040) on mobile devices as eBooks at IRS.gov/eBooks .

IRS eBooks have been tested using Apple's iBooks for iPad. Our eBooks haven’t been tested on other dedicated eBook readers, and eBook functionality may not operate as intended.

Go to IRS.gov/Account to securely access information about your federal tax account.

View the amount you owe and a breakdown by tax year.

See payment plan details or apply for a new payment plan.

Make a payment or view 5 years of payment history and any pending or scheduled payments.

Access your tax records, including key data from your most recent tax return, and transcripts.

View digital copies of select notices from the IRS.

Approve or reject authorization requests from tax professionals.

View your address on file or manage your communication preferences.

With an online account, you can access a variety of information to help you during the filing season. You can get a transcript, review your most recently filed tax return, and get your adjusted gross income. Create or access your online account at IRS.gov/Account .

This tool lets your tax professional submit an authorization request to access your individual taxpayer IRS online account. For more information, go to IRS.gov/TaxProAccount .

The safest and easiest way to receive a tax refund is to e-file and choose direct deposit, which securely and electronically transfers your refund directly into your financial account. Direct deposit also avoids the possibility that your check could be lost, stolen, destroyed, or returned undeliverable to the IRS. Eight in 10 taxpayers use direct deposit to receive their refunds. If you don’t have a bank account, go to IRS.gov/DirectDeposit for more information on where to find a bank or credit union that can open an account online.

Tax-related identity theft happens when someone steals your personal information to commit tax fraud. Your taxes can be affected if your SSN is used to file a fraudulent return or to claim a refund or credit.

The IRS doesn’t initiate contact with taxpayers by email, text messages (including shortened links), telephone calls, or social media channels to request or verify personal or financial information. This includes requests for personal identification numbers (PINs), passwords, or similar information for credit cards, banks, or other financial accounts.

Go to IRS.gov/IdentityTheft , the IRS Identity Theft Central webpage, for information on identity theft and data security protection for taxpayers, tax professionals, and businesses. If your SSN has been lost or stolen or you suspect you’re a victim of tax-related identity theft, you can learn what steps you should take.

Get an Identity Protection PIN (IP PIN). IP PINs are six-digit numbers assigned to taxpayers to help prevent the misuse of their SSNs on fraudulent federal income tax returns. When you have an IP PIN, it prevents someone else from filing a tax return with your SSN. To learn more, go to IRS.gov/IPPIN .

Go to IRS.gov/Refunds .

Download the official IRS2Go app to your mobile device to check your refund status.

Call the automated refund hotline at 800-829-1954.

Payments of U.S. tax must be remitted to the IRS in U.S. dollars. Digital assets are not accepted. Go to IRS.gov/Payments for information on how to make a payment using any of the following options.

IRS Direct Pay : Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you.

Debit Card, Credit Card, or Digital Wallet : Choose an approved payment processor to pay online or by phone.

Electronic Funds Withdrawal : Schedule a payment when filing your federal taxes using tax return preparation software or through a tax professional.

Electronic Federal Tax Payment System : Best option for businesses. Enrollment is required.

Check or Money Order : Mail your payment to the address listed on the notice or instructions.

Cash : You may be able to pay your taxes with cash at a participating retail store.

Same-Day Wire : You may be able to do same-day wire from your financial institution. Contact your financial institution for availability, cost, and time frames.

Note. The IRS uses the latest encryption technology to ensure that the electronic payments you make online, by phone, or from a mobile device using the IRS2Go app are safe and secure. Paying electronically is quick, easy, and faster than mailing in a check or money order.

Go to IRS.gov/Payments for more information about your options.

Apply for an online payment agreement ( IRS.gov/OPA ) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved.

Use the Offer in Compromise Pre-Qualifier to see if you can settle your tax debt for less than the full amount you owe. For more information on the Offer in Compromise program, go to IRS.gov/OIC .

Go to IRS.gov/Form1040X for information and updates.

Go to IRS.gov/WMAR to track the status of Form 1040-X amended returns.

Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter.

You can now upload responses to all notices and letters using the Document Upload Tool. For notices that require additional action, taxpayers will be redirected appropriately on IRS.gov to take further action. To learn more about the tool, go to IRS.gov/Upload .

You can use Schedule LEP (Form 1040), Request for Change in Language Preference, to state a preference to receive notices, letters, or other written communications from the IRS in an alternative language. You may not immediately receive written communications in the requested language. The IRS’s commitment to LEP taxpayers is part of a multi-year timeline that began providing translations in 2023. You will continue to receive communications, including notices and letters, in English until they are translated to your preferred language.

Keep in mind, many questions can be answered on IRS.gov without visiting a TAC. Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment, so you’ll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TACLocator to find the nearest TAC and to check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.”

The Taxpayer Advocate Service (TAS) Is Here To Help You

TAS is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. TAS strives to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights .

The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. Go to TaxpayerAdvocate.IRS.gov to help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.

TAS can help you resolve problems that you can’t resolve with the IRS. And their service is free. If you qualify for their assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:

Your problem is causing financial difficulty for you, your family, or your business;

You face (or your business is facing) an immediate threat of adverse action; or

You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.

TAS has offices in every state, the District of Columbia, and Puerto Rico . To find your advocate’s number:

Go to TaxpayerAdvocate.IRS.gov/Contact-Us ;

Download Pub. 1546, The Taxpayer Advocate Service Is Your Voice at the IRS, available at IRS.gov/pub/irs-pdf/p1546.pdf ;

Call the IRS toll free at 800-TAX-FORM (800-829-3676) to order a copy of Pub. 1546;

Check your local directory; or

Call TAS toll free at 877-777-4778.

TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, report it to TAS at IRS.gov/SAMS . Be sure to not include any personal taxpayer information.

LITCs are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, go to the LITC page at TaxpayerAdvocate.IRS.gov/LITC or see IRS Pub. 4134, Low Income Taxpayer Clinic List , at IRS.gov/pub/irs-pdf/p4134.pdf .

Appendices A-1 through A-6 show the lease inclusion amounts that you may need to report if you first leased a passenger automobile (including a truck and van) in 2018 through 2023 for 30 days or more.

If any of these apply to you, use the appendix for the year you first leased the car. (See Leasing a Car in chapter 4.)

  •  Facebook
  •  Twitter
  •  Linkedin

U.S. flag

An official website of the United States government

Here’s how you know

Official websites use .gov A .gov website belongs to an official government organization in the United States.

Secure .gov websites use HTTPS A lock ( ) or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

GSA Logo

  • Explore sell to government
  • Ways you can sell to government
  • How to access contract opportunities
  • Conduct market research
  • Register your business
  • Certify as a small business
  • Become a schedule holder
  • Market your business
  • Research active solicitations
  • Respond to a solicitation
  • What to expect during the award process
  • Comply with contractual requirements
  • Handle contract modifications
  • Monitor past performance evaluations
  • Explore real estate
  • 3D-4D building information modeling
  • Art in architecture | Fine arts
  • Computer-aided design standards
  • Commissioning
  • Design excellence
  • Engineering
  • Project management information system
  • Spatial data management
  • Facilities operations
  • Smart buildings
  • Tenant services
  • Utility services
  • Water quality management
  • Explore historic buildings
  • Heritage tourism
  • Historic preservation policy, tools and resources
  • Historic building stewardship
  • Videos, pictures, posters and more
  • NEPA implementation
  • Courthouse program
  • Land ports of entry
  • Prospectus library
  • Regional buildings
  • Renting property
  • Visiting public buildings
  • Real property disposal
  • Reimbursable services (RWA)
  • Rental policy and procedures
  • Site selection and relocation
  • For businesses seeking opportunities
  • For federal customers
  • For workers in federal buildings
  • Explore policy and regulations
  • Acquisition management policy
  • Aviation management policy
  • Information technology policy
  • Real property management policy
  • Relocation management policy
  • Travel management policy
  • Vehicle management policy
  • Federal acquisition regulations
  • Federal management regulations
  • Federal travel regulations
  • GSA acquisition manual
  • Managing the federal rulemaking process
  • Explore small business
  • Explore business models
  • Research the federal market
  • Forecast of contracting opportunities
  • Events and contacts
  • Explore travel
  • Per diem rates
  • Transportation (airfare rates, POV rates, etc.)
  • State tax exemption
  • Travel charge card
  • Conferences and meetings
  • E-gov travel service (ETS)
  • Travel category schedule
  • Federal travel regulation
  • Travel policy
  • Explore technology
  • Cloud computing services
  • Cybersecurity products and services
  • Data center services
  • Hardware products and services
  • Professional IT services
  • Software products and services
  • Telecommunications and network services
  • Work with small businesses
  • Governmentwide acquisition contracts
  • MAS information technology
  • Software purchase agreements
  • Cybersecurity
  • Digital strategy
  • Emerging citizen technology
  • Federal identity, credentials, and access management
  • Mobile government
  • Technology modernization fund
  • Explore about us
  • Annual reports
  • Mission and strategic goals
  • Role in presidential transitions
  • Get an internship
  • Launch your career
  • Elevate your professional career
  • Discover special hiring paths
  • Events and training
  • Agency blog
  • Congressional testimony
  • GSA does that podcast
  • News releases
  • Leadership directory
  • Staff directory
  • Office of the administrator
  • Federal Acquisition Service
  • Public Buildings Service
  • Staff offices
  • Board of Contract Appeals
  • Office of Inspector General
  • Region 1 | New England
  • Region 2 | Northeast and Caribbean
  • Region 3 | Mid-Atlantic
  • Region 4 | Southeast Sunbelt
  • Region 5 | Great Lakes
  • Region 6 | Heartland
  • Region 7 | Greater Southwest
  • Region 8 | Rocky Mountain
  • Region 9 | Pacific Rim
  • Region 10 | Northwest/Arctic
  • Region 11 | National Capital Region
  • Per Diem Lookup

Privately owned vehicle (POV) mileage reimbursement rates

GSA has adjusted all POV mileage reimbursement rates effective January 1, 2024.

* Airplane nautical miles (NMs) should be converted into statute miles (SMs) or regular miles when submitting a voucher using the formula (1 NM equals 1.15077945 SMs).

For calculating the mileage difference between airports, please visit the U.S. Department of Transportation's Inter-Airport Distance website.

QUESTIONS: For all travel policy questions, email [email protected] .

Have travel policy questions? Use our ' Have a Question? ' site

PER DIEM LOOK-UP

1 choose a location.

Error, The Per Diem API is not responding. Please try again later.

No results could be found for the location you've entered.

Rates for Alaska, Hawaii, U.S. Territories and Possessions are set by the Department of Defense .

Rates for foreign countries are set by the State Department .

2 Choose a date

Rates are available between 10/1/2021 and 09/30/2024.

The End Date of your trip can not occur before the Start Date.

Traveler reimbursement is based on the location of the work activities and not the accommodations, unless lodging is not available at the work activity, then the agency may authorize the rate where lodging is obtained.

Unless otherwise specified, the per diem locality is defined as "all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries."

Per diem localities with county definitions shall include "all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately)."

When a military installation or Government - related facility(whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the rates which apply to the cities and / or counties, even though part(s) of such activities may be located outside the defined per diem locality.

How to plan a walking tour of the best museums in Washington, DC

In a city full of world-class museums and galleries, it can be hard to know where to start. Here are six of the best locations to get a cultural flavour of the US capital.

Washington, DC holds a special place among the American cities — not just for its importance as the nation’s capital, but for its breadth of rich cultural experiences, too. Visitors will find some of the world’s most esteemed museums, libraries, galleries and institutions here, covering everything from contemporary art and natural history to space travel and go-go music.

Downtown DC and its attractions are easy to explore on foot, although bikes can also be hired through rental schemes across the city. The route below, which includes some of the city’s big-hitting museums and unexpected treasures, is around 11 miles and takes just over four hours on foot, without stopping. Travellers should consider breaking it up into stages, allowing plenty of time to appreciate the art, artefacts and experiences on display, as well as the timeless city views along cherry tree-lined avenues and the National Mall.

1. Phillips Collection

Start at this striking, red-brick museum in the leafy Dupont Circle neighbourhood. Founded in 1921 by art collector Duncan Phillips and his wife Marjorie, the Phillips Collection was the first museum of modern art in the US and continues to change and expand with new exhibits. The intimate collection is a rollcall of some of the most celebrated names in American and European art, including Monet, Picasso, Van Gogh, Matisse and Whistler. Be sure to admire the masterly strokes of Renoir’s Luncheon of the Boating Party , and the Rothko Room, home to four distinctive abstract oeuvres. A couple blocks away is Planet Word , an immersive language experience and the first voice-activated museum. Free to visit, the museum engages, educates and showcases the immense power of language with various interactive exhibits, including a 22-foot-tall wall of commonly used words.  

2. National Museum of Women in the Arts

Half an hour’s walk along Connecticut Avenue and H Street NW leads to the National Museum of Women in the Arts (NMWA), housed in a glorious 1908 Masonic temple that’s fresh from a 2023 renovation. Over 1,000 female artists have work on display here, including Frida Kahlo and Georgia O’Keeffe, as well as lesser-known names from the Renaissance through to the present. This is the only major museum in the world to have an all-female collection — a responsibility the NMWA takes seriously; the gallery’s advocacy and education programmes aim to redress the gender imbalance in the art world.

3. National Mall  

Make the short walk south — past the White House and President’s Park — and the National Mall unfurls like a vast, green carpet, bookended by the Lincoln Memorial and the United States Capitol, with the towering Washington Monument at the heart of it. Located around this iconic, two-mile grass promenade are some of the country’s most hallowed landmarks: the Martin Luther King, Jr. Memorial, the Smithsonian Castle and the Library of Congress, the largest library in the world, where visitors can admire the ornate surrounds of the Main Reading Room. At a leisurely pace, a full lap of the Mall can easily take over two hours, so allow time to take it all in. Come back at dusk to watch the sunset spilling over the Lincoln Memorial and the Reflecting Pool.

4. Smithsonian museums  

Many of the Smithsonian Institution’s 21 museums stand proudly on the National Mall. The world’s largest natural history collection is on display at the National Museum of Natural History , charting the earth’s story with exhibitions and activities, while the National Air and Space Museum offers a deep dive into the history of air and space travel, with exhibits including Neil Armstrong’s Apollo 11 spacesuit and a model of the Star Trek Starship Enterprise . Explore the nation’s political and cultural identity, from the colonial era to the modern day,   at the National Museum of American History , where highlights include George Washington’s military uniform and Judy Garland’s ruby slippers from The Wizard of Oz .

5. Go-Go Museum & Café

Hire a bike to cross the Anacostia River and seek out one of the city’s newest museums. As its name suggests, the Go-Go Museum and Café celebrates go-go music, the lively style of funk known for its distinctive snare beat and call-and-response vocals. Declared the official music of DC in 2020, go-go has its roots in the city’s African American community, with local guitarist Chuck Brown (1936-2012) dubbed the ‘Godfather of Go-Go’. Music lovers can learn more about the genre and its place in the American soundtrack through exhibitions, outreach programmes and live music performances. The museum is slated to open in early spring 2024.

6. Rubell Museum

Back across the river, on 1st Street SW, the Rubell Museum is a vivid romp through contemporary art. This is one of the largest private collections of modern works in North America, amassed over a period of nearly 60 years by Don and Mera Rubell and their son, Jason. Their support of artists such as Jean-Michel Basquiat, Jeff Koons and Keith Haring at the beginning of their careers allowed them to obtain some of their earliest works. See them showcased alongside underrepresented contemporary artists through a collection of paintings, sculptures, videos and photography.

Related Topics

  • MODERN HISTORY

You May Also Like

travel plans for 2023

How to plan a walking tour of Glasgow in the footsteps of Charles Rennie Mackintosh

travel plans for 2023

Six of the best new museums in the US for 2023

travel plans for 2023

How to plan a walking tour exploring the alternative arts scene in New Orleans

travel plans for 2023

Eurovision 2023: how to plan a walking tour of Liverpool's musical hotspots

travel plans for 2023

China just had a museum building spree. Here are 6 of the best.

  • Terms of Use
  • Privacy Policy
  • Your US State Privacy Rights
  • Children's Online Privacy Policy
  • Interest-Based Ads
  • About Nielsen Measurement
  • Do Not Sell or Share My Personal Information
  • Nat Geo Home
  • Attend a Live Event
  • Book a Trip
  • Inspire Your Kids
  • Shop Nat Geo
  • Visit the D.C. Museum
  • Learn About Our Impact
  • Support Our Mission
  • Advertise With Us
  • Customer Service
  • Renew Subscription
  • Manage Your Subscription
  • Work at Nat Geo
  • Sign Up for Our Newsletters
  • Contribute to Protect the Planet

Copyright © 1996-2015 National Geographic Society Copyright © 2015-2024 National Geographic Partners, LLC. All rights reserved

travel plans for 2023

EL AL Signs Preliminary Order For Up To 9 More Boeing 787-9 Dreamliners

  • EL AL is reportedly expanding its fleet with up to nine Boeing 787-9 Dreamliners.
  • The carrier earlier stated that it aims to grow the single-aisle fleet from 24 to 31 and the 787 fleet from 16 to 22 aircraft.
  • EL AL aims for a record summer schedule with 52 US flights in July 2024.

The Israeli flag carrier EL AL is reportedly expanding its widebody fleet. The airline has signed a deal for a preliminary order for up to nine additional Boeing 787-9 Dreamliners, according to a report by FlightGlobal .

The reported deal encompasses three 787-9 Dreamliners with options for another six. Three 787-9 Dreamliners are scheduled for delivery between 2029 and 2030. Simple Flying has asked EL AL for a comment but did not receive a reply at the time of publication.

More widebodies

While the deal remains pending, discussions regarding fleet expansion appear promising. EL AL , having concluded the fourth quarter of 2023 profitably, outlined plans for its fleet in February 2024.

Referred to as "the replacement and renewal campaign," the airline said earlier that it aims to increase its single-aisle fleet from 24 to between 28 and 31 aircraft from 2028 to 2030. Concurrently, the current Boeing 787 fleet is slated to grow from 16 to 22 aircraft between 2028 and 2030.

EL AL Ends 2023 With A Profit While Eyeing New Aircraft Order

Expanding its fleet with more widebodies opens up more significant opportunities for growth. If the six options for the 787s are exercised, their arrival is anticipated from 2030 onwards. According to the report, this timeline hinges on the confirmation of the options and the availability of Boeing aircraft.

Presently, the airline operates a fleet comprising 16 Boeing 787 Dreamliners , including four of the smaller 787-8 variants and twelve of the larger 787-9 variants, according to ch-aviation data. As for its current order book, the airline has three more 787-9s awaiting delivery by 2026.

The airline's 787-9 is designed to accommodate 271 passengers across four cabin classes, comprising 129 in economy, 75 in economy plus, 35 in premium economy, and 32 in business class. Meanwhile, the airline's 787-8 configuration consists of a total of 235 seats across four cabin classes, with 111 in economy, 72 in economy plus, 35 in premium economy, and 20 in business class.

In addition to the 787 Dreamliners, the airline also operates four Boeing 777-200ER widebody aircraft, as per ch-aviation. However, EL AL's 777-200ER has a greater capacity compared to its 787s, accommodating a total of 279 passengers across four cabin classes, including 186 in economy, 52 in economy plus, 35 in business class, and six in first class.

Packed summer schedule ahead

EL AL has ambitious plans for this summer, aiming to implement a record summer schedule to the United States with 52 weekly flights to the country in July 2024. This announcement coincides with EL AL's report of record profitability in 2023, partly influenced by reduced capacity from other operators due to the war.

In contrast, American carriers are operating only 21 weekly flights, marking a 60% decrease compared to last July. Below, find Simple Flying's analysis of EL AL's flight plans to the US.

El Al Plans Record US Summer Schedule As American Carriers Remain Wary

What are your thoughts on this potential deal between EL AL and Boeing for an additional 787 Dreamliners? Feel free to share in the comments section.

EL AL Signs Preliminary Order For Up To 9 More Boeing 787-9 Dreamliners

Onmanorama

  • WEB STORIES New
  • ENTERTAINMENT
  • CAREER & CAMPUS
  • INFOGRAPHICS
  • ISL 2023-24

PlayStore

  • Manorama Online
  • Manorama News TV
  • ManoramaMAX
  • Radio Mango
  • Subscription

Onmanorama

Singapore plans to make visa process easy for Indians

 alt=

The Singapore Tourism Board is working on an easy tourist visa process for Indians and is expecting over 1.5 million visitors from the country in 2024. As per reports, the country is focusing on increasing its hospitality infrastructure such as hotel rooms, and working on seamless and easy visas for them, a senior tourism official said recently. Before the pandemic-induced lockdown, Singapore had received 1.4 million tourists from India in 2019, which then recovered to 1.1 million in 2023.

In 2024, the Singapore Tourism Board (STB) has not set any target given the huge tourism potential of the Indian market. With three offices in Mumbai, Delhi and Chennai, the STB is working on getting seamless and easy visas for Indian tourists, Poh Chi Chuan, executive director of Exhibition & Conference at the Singapore Tourism Board (STB) told PTI.

More hotel rooms, new carriers The island state is building infrastructure for tourists and business travellers, such as 9,000 new hotel rooms that are being added to about 72,000 existing rooms. We need visitors to come and fill these rooms, Poh underlined and hoped The flights between India and Singapore get back to the pre-pandemic level. New carriers are operating in India and once they start flying internationally, the number of tourists would increase, Poh added at a press conference.

Why is Azerbaijan one of the most favoured destinations of Indian travellers?

Why is Azerbaijan one of the most favoured destinations of Indian travellers?

Long-awaited Mangaluru-Rameswaram train sanctioned, but no stop in Malappuram

Long-awaited Mangaluru-Rameswaram train sanctioned, but no stop in Malappuram

Singapore is just not looking at the tourist traffic out of India but also business travellers given that both countries have growing trade and a prospering Indian economy, he said.

Singapore plans to make visa process easy for Indians

Fly91 Airline: Special inaugural fare of Rs 1,991; Services to Lakshadweep from April

Trains rescheduled in these routes due to gauge conversion and multi tracking

Trains rescheduled in these routes due to gauge conversion and multi tracking

Citizens of these 87 countries can visit the UAE without a pre-entry visa

Citizens of these 87 countries can visit the UAE without a pre-entry visa

Fact check: Circular on Dubai visa holders deportation for entry via other Emirates

Fact check: Circular on Dubai visa holders deportation for entry via other Emirates

CIAL’s business jet terminal handles 1k jets in 14 months

CIAL’s business jet terminal handles 1k jets in 14 months

British vlogger impressed by Malayali rickshaw driver’s English skills; video goes viral

British vlogger impressed by Malayali rickshaw driver’s English skills; video goes viral

Hop onto Agra Metro to visit Taj Mahal: Booking details, stations, fares and more

Hop onto Agra Metro to visit Taj Mahal: Booking details, stations, fares and more

travel plans for 2023

Small Business Trends

10 tax deductions for travel expenses (2023 tax year).

deductions for travel expenses

Tax season can be stressful, especially if you’re unaware of the tax deductions available to you. If you’ve traveled for work throughout the year, there are a number of deductions for travel expenses that can help reduce your taxable income in 2024 and save you money.

Read on for 10 tax deductions for travel expenses in the 2023 tax year.

Are business travel expenses tax deductible?

Business travel expenses incurred while away from your home and principal place of business are tax deductible. These expenses may include transportation costs, baggage fees, car rentals, taxis, shuttles, lodging, tips, and fees.

It is important to keep receipts and records of the actual expenses for tax purposes and deduct the actual cost.

What kinds of travel expenses are tax deductible?

To deduct business travel expenses, they must meet certain criteria set by the IRS.

The following are the primary requirements that a travel expense must meet in order to be eligible for a tax deduction:

  • Ordinary and necessary expenses: The expense must be common and accepted in the trade or business and be helpful and appropriate for the business.
  • Directly related to trade or business: The expense must be directly related to the trade or business and not of a personal nature.
  • Away from home overnight: The expense must have been incurred while away from both the taxpayer’s home and the location of their main place of business (tax home) overnight.
  • Proper documentation: The taxpayer must keep proper documentation, such as receipts and records, of the expenses incurred.

Eligible Business Travel Tax Deductions

Business travel expenses can quickly add up. Fortunately, many of these expenses are tax deductible for businesses and business owners.

Here is an overview of the types of business travel expenses that are eligible for tax deductions in the United States:

Accommodation Expenses

Accommodation expenses can be claimed as tax deductions on business trips. This includes lodging at hotels, rental costs of vacation homes, and other lodgings while traveling.

Meal Expenses

Food and beverage expenses incurred on a business trip may be deducted from taxes. This includes meals while traveling and meals during meetings with clients or contractors.

Transportation Expenses

Deducting business travel expenses incurred while on a business trip may also be claimed.

This includes flights, train tickets, car rentals, gas for personal vehicles used for the business trip, toll fees, parking fees, taxi rides to and from the airport or train station, and more.

Expenses of operating and maintaining a car

Expenses of operating and maintaining a car used for business travel may also be claimed as tax deductions.

This includes fuel, insurance, registration costs, actual costs of repairs, and maintenance fees. Fees paid to hire a chauffeur or driver may also be deducted.

Operating and maintaining house-trailers

Operating and maintaining house trailers for business travel may be eligible for tax deductions, provided that the use of such trailers is considered “ordinary” and “necessary” for your business.

This includes any costs associated with renting or owning a trailer, such as fuel costs, repair and maintenance fees, insurance, and registration charges.

Internet and phone expenses

Internet and phone expenses associated with business travel can also be claimed as tax deductions. This includes the cost of any internet service, such as Wi-Fi or data plans, and phone services, such as roaming charges or international calls.

Any communication devices purchased for business use, such as smartphones and laptops, may also be eligible for tax deductions.

Computer rental fees

Rental fees for computers and other computing devices used during business travel may also be deducted from taxes. This includes any applicable charges for purchasing, leasing, or renting a computer, as well as the related costs of connecting to the Internet and other digital services.

All such expenses must be necessary for the success of the business trip in order to qualify for a tax deduction.

Travel supplies

Travel supplies, such as suitcases and other bags, are also eligible for tax deductions when used for business travel. Any costs associated with keeping the items protected, such as locks and tracking devices, can also be claimed as tax deductions.

Other necessary supplies, such as office equipment or reference materials, may also be eligible for deductions.

Conference fees and events

Conference fees and events related to business travel may also be eligible for tax deductions. This includes fees associated with attending a conference, such as registration, accommodation, and meals.

Any costs related to the organization of business events, such as venue hire and catering, may also be claimed as tax deductions.

Cleaning and laundry expenses

Business travel expenses associated with cleaning and laundry may also be claimed as tax deductions. This includes a portion of the cost of hotel and motel services, such as cleaning fees charged for laundering clothing, as well as any other reasonable expenses related to keeping clean clothes while traveling away from home.

Ineligible Travel Expenses Deductions

When it comes to business expenses and taxes, not all travel expenses are created equal. Some expenses are considered “Ineligible Travel Expenses Deductions” and cannot be claimed as deductions on your income taxes.

Here is a list of common travel expenses that cannot be deducted, with a brief explanation of each:

  • Personal Vacations: Expenses incurred during a personal vacation are not deductible, even if you conduct some business while on the trip. In addition, expenses related to personal pleasure or recreation activities are also not eligible for deductions.
  • Gifts: Gifts purchased for business reasons during travel are not deductible, even if the gifts are intended to benefit the business in some way.
  • Commuting: The cost of commuting between your home and regular place of business is not considered a deductible expense.
  • Meals: Meals consumed while traveling on business can only be partially deducted, with certain limits on the amount.
  • Lodging: The cost of lodging is a deductible expense, but only if it is deemed reasonable and necessary for the business trip.
  • Entertainment: Entertainment expenses, such as tickets to a show or sporting event, are not deductible, even if they are associated with a business trip.

How to Deduct Travel Expenses

To deduct travel expenses from income taxes, the expenses must be considered ordinary and necessary for the operation of the business. This means the expenses must be common and accepted business activities in your industry, and they must be helpful, appropriate, and for business purposes.

In order to claim travel expenses as a deduction, they must be itemized on Form 2106 for employees or Schedule C for self-employed individuals.

How much can you deduct for travel expenses?

While on a business trip, the full cost of transportation to your destination, whether it’s by plane, train, or bus, is eligible for deduction.

Similarly, if you rent a car for transportation to and around your destination, the cost of the rental is also deductible. For food expenses incurred during a business trip, only 50% of the cost is eligible for a write-off.

How do you prove your tax deductions for travel expenses?

To prove your tax deductions for travel expenses, you should maintain accurate records such as receipts, invoices, and any other supporting documentation that shows the amount and purpose of the expenses.

Some of the documentation you may need to provide include receipts for transportation, lodging, and meals, a detailed itinerary or schedule of the trip, an explanation of the bona fide business purpose of the trip, or proof of payment for all expenses.

What are the penalties for deducting a disallowed business expense?

Deducting a disallowed business expense can result in accuracy-related penalties of 20% of the underpayment, interest charges, re-assessment of the tax return, and in severe cases, fines and imprisonment for tax fraud. To avoid these penalties, it’s important to understand expense deduction rules and keep accurate records.

Can you deduct travel expenses when you bring family or friends on a business trip?

It is not usually possible to deduct the expenses of taking family or friends on a business trip. However, if these individuals provided value to the company, it may be possible. It’s advisable to speak with an accountant or financial expert before claiming any deductions related to bringing family and friends on a business trip.

Can you deduct business-related expenses incurred while on vacation?

Expenses incurred while on a personal vacation are not deductible, even if some business is conducted during the trip. To be eligible for a deduction, the primary purpose of the trip must be for business and the expenses must be directly related to conducting that business.

Can you claim a travel expenses tax deduction for employees?

Employers can deduct employee travel expenses if they are ordinary, necessary, and adequately documented. The expenses must also be reported as taxable income on the employee’s W-2.

What are the limits on deducting the cost of meals during business travel?

The IRS permits a 50% deduction of meal and hotel expenses for business travelers that are reasonable and not lavish. If no meal expenses are incurred, $5.00 daily can be deducted for incidental expenses. The federal meals and incidental expense per diem rate is what determines the standard meal allowance.

YOU MIGHT ALSO LIKE:

  • nondeductible expenses
  • standard deduction amounts
  • Hipmunk small business

Image: Envato Elements

national days in March

Your email address will not be published. Required fields are marked *

© Copyright 2003 - 2024, Small Business Trends LLC. All rights reserved. "Small Business Trends" is a registered trademark.

  • Home office

The Best Under-Desk Treadmill

A person walking on our pick for the best under-desk treadmill, the Goplus 2 in 1 Folding Treadmill.

I’m not one to run, unless it’s toward an ice cream truck or away from a brain-ravenous zombie. Yet with an under-desk treadmill, I have little excuse to avoid exercise because I can take a quick walk in the comfort of my home office.

After spending three collective months testing under-desk treadmills, with more than 30 people, we’re certain the best under-desk treadmill is the Goplus 2 in 1 Folding Treadmill . Although it hasn’t turned me into a fitness fanatic, the Goplus treadmill has absolutely helped me become more physically active while working. This walking pad is easy to use and comfortable to walk on for long periods of time, and it is light enough that it’s not unwieldy to move around (to make space for an office chair ).

But under-desk treadmills, including our pick, have short (or, in some cases, nonexistent) warranties, and they aren’t as versatile as traditional treadmills. You shouldn’t expect to get the same mileage from a walking pad as you would from one of our traditional treadmill picks , though that’s not surprising since these devices cost significantly less than traditional models.

Everything we recommend

travel plans for 2023

Goplus 2 in 1 Folding Treadmill

The best under-desk treadmill.

This Bluetooth-enabled treadmill is easy to set up and offers a smooth ride—but it has only a 90-day warranty.

Buying Options

travel plans for 2023

GoYouth 2 in 1 Under Desk Electric Treadmill

Slower, with a better warranty.

This model has a better warranty than our top pick, and it weighs nearly 20 pounds less. But it can’t reach running speeds, and it has a lower weight limit.

With clipped on-page coupon (select colors)

The Goplus 2 in 1 Under Desk Treadmill is simple to set up, and it smoothly accelerates to its top speed of 7.5 mph. Our testers found that the deck was sturdy enough to walk on while they completed tasks at their standing desks. And they appreciated the collapsible handlebars and dual front wheels, which make it easier to move this treadmill around.

But like other under-desk treadmills we tested, the Goplus doesn’t seem built to last. The belt didn’t whir or screech after several weeks of use, as those on some other models did, but it did start to fray along the edge, like a well-worn sweater just beginning to pill. Though we still found the treadmill completely usable, if this fraying will bother you, the 90-day warranty doesn’t cover normal wear and tear.

The Goplus treadmill doesn’t have a dynamic display screen for tracking workout vitals or streaming shows, and this was a common shortcoming among models we tested. However, the treadmill does have both a Bluetooth speaker for music and a bare-bones fitness tracker built into the deck. It also comes with a mobile app to track exercise data, though the app was finicky during testing. We think it’s best to stick with a dedicated fitness tracker that seamlessly logs your movement—don’t forget to move your arms—and connects you to other fitness enthusiasts.

It can safely accommodate up to 265 pounds; that’s more than most of the models we tested, including our other pick, could accommodate.

The GoYouth 2 in 1 Under Desk Electric Treadmill is easy to set up, and it offers a smooth ride, a deck screen with Bluetooth speaker, and a belt size mirroring that of our top pick. It also comes with a one-year warranty, which is substantially better than the Goplus model’s 90-day warranty.

But the GoYouth walking pad tops out at 3.7 mph, and it can only support up to 220 pounds. Also, in our testing, its belt started to fray after just a few weeks of use—damage that isn’t covered by the warranty.

The research

Why you should trust us, who this is for, how our picks compare, how we picked and tested, our pick: goplus 2 in 1 under desk treadmill, also great: goyouth 2 in 1 under desk electric treadmill, the competition.

Senior staff writer Kaitlyn Wells has covered everything you need for a home office, including file organization tools , laser printers , paper planners , and standing desks .

For this guide, Kaitlyn researched the differences between traditional and under-desk treadmills, and she considered popular models beloved by influencers. She also scoured fitness blogs to get a variety of takes on the benefits and shortcomings of the desk category. To test these machines, she compiled a team of more than 30 testers with various fitness levels, remote work experience, and body types.

She also spoke with Alicia Flach , a licensed physical therapist and the director of UofSC Rehab Lab, to learn the safest way to use an under-desk treadmill. And she consulted Wirecutter’s fitness writer, Seth Berkman , for this guide.

There’s no denying the benefits of walking. A daily walk can reduce the risk of breast cancer, protect the joints most prone to osteoarthritis, calm some sugary food cravings, and boost the immune system, Harvard Medical School reports. Plus, spending most of the workday sitting increases the chance of dying early for any reason by 16% and of cardiovascular disease by 34%, according to a roughly 13-year study , published in the journal JAMA Network Open in January 2024.

Scary statistics aside, finding time for exercise can feel like a chore. In fact, one in four Americans aren’t getting their hearts pumping, according to a 2022 Centers for Disease Control and Prevention report . The reasons are multifaceted—from limited funds and free time to lack of safe open spaces, such as parks. For those stuck indoors, by choice or necessity, an under-desk treadmill (often called a walking pad) makes quick work of adding movement to the day.

An under-desk treadmill looks similar to a traditional treadmill—with a belt and a speed that tops out at the slowest of running paces (usually around 5 miles per hour). But, unlike traditional treadmills, under-desk models don’t typically have folding mechanisms or grab bars, incline settings, or large touchscreens.

The appeal of a walking pad is being able to fit movement into your day while simultaneously completing a few work-related tasks. And since they’re so compact, walking pads can fit comfortably under most desks, or they can be tucked beneath a bed frame when not in use. Thanks to this portability, an under-desk treadmill may stand a better chance of living out its days as gym equipment, rather than turning into a pricey laundry basket .

Until you get the hang of walking while you work, we recommend that you maintain a slow pace and avoid mentally taxing tasks. While using their walking pads, our panelists found it easy to complete less-intensive tasks, such as answering phone calls and emails on their walking pads. Others struggled to juggle drafting long documents, moving between multiple browser tabs, and messaging their colleagues—without holding onto their standing desks for dear life.

A person jogging on one of the under-desk treadmills we tested, the Egofit Walker Pro M1.

We browsed online retailers, read fitness blogs, spoke with friends, and studied fitness-influencer recommendations to compile a list of 24 under-desk treadmills for consideration. We compared features like LED displays, remote controls, mobile apps, handrails, and Bluetooth connectivity. We noted each model’s speed range, belt size, overall dimensions, horsepower, machine weight, weight capacity, warranty, and owner reviews.

Ultimately, we found that under-desk treadmills aren’t decked out with as many features as their traditional counterparts . They don’t offer things like 60-inch belts, adjustable inclines, deck descriptions, and higher running speeds. After all, these walking pads are designed for, well, walking while you work. The fewer distractions and the smaller the footprint, the better. So our established guidelines for picking and testing treadmills often fell short here.

In general, we selected models with longer and wider belts, speed ranges from 0.5 to 4 miles per hour or more, and a mix of onboard features, like a remote control and display screen.

We also ruled out treadmills that weighed more than 70 pounds and were harder for someone to lift solo. We disqualified models that couldn’t accommodate at least 200 pounds, or the average weight of a person assigned male at birth in the United States. And we dismissed any models that had a slew of negative reviews pointing to long-term durability issues.

That left us with eight contenders for group testing:

  • Egofit Walker Pro M1
  • Goplus 2 in 1 Under Desk Treadmill
  • Sperax Walking Pad
  • Urevo Strol Lite 2 in 1 Folding Treadmill
  • WalkingPad P1 Walking Treadmill
  • WalkingPad A1 Pro Walking Treadmill
  • WalkingPad C2 Folding Treadmill

Before bringing these models to our panel of testers, we tested the minimum and maximum speeds and onboard features. We also practiced lifting and moving the under-desk treadmills from a desk to a storage area in a basement. And we worked from and walked on these treadmills over two weeks.

More than 30 testers later jogged, walked, and worked on these treadmills at our Long Island City, New York, office over the course of three weeks. They noted each model’s relative ease of use, belt responsiveness, noise level, and overall performance. They let us know if their height, weight, or gait made using the machines easier or more difficult. And they multitasked, walking on these pads while using our standing-desk picks .

Then we used the highest-rated walking pads from group testing for two months. We kept detailed notes on each machine’s performance and contacted customer service if any issues arose. We synthesized our data with an analysis of hundreds of customer reviews to make our picks.

A full view of the Goplus 2 in 1 Under Desk Treadmill, our pick for best under-desk treadmill, featuring collapsible handrails and dual front wheels.

The Goplus 2 in 1 Under Desk Treadmill provides a comfortable and safe ride. But, like all of the under-desk treadmills we tested, it lacks the more-robust features of a traditional treadmill, and its warranty is surprisingly short. This model has collapsible handrails and dual front wheels, so it’s easy to slide under a desk or a bed when not in use.

Setup is a breeze. We unboxed, aligned, and connected this treadmill in under 10 minutes, without any hiccups. Its intuitive remote controls the belt speed, and we found it easy to use.

It has some advanced features. The Goplus walking pad comes with a built-in Bluetooth speaker for streaming music. Bluetooth and streaming capabilities are often found among $2,000 conventional treadmills. But those features are uncommon among the $150 to $500 walking pads—and even a pricey $2,500 under-desk treadmill —we researched. Of the eight models we tested, only the GoYouth 2 in 1 (our also-great pick) and the WalkingPad C2 Folding Treadmill offer Bluetooth connectivity.

The Goplus treadmill also has a phone stand hidden within the collapsible handrail. Other models with handrails, such as the Urevo Strol Lite 2 In 1 Folding Treadmill , do too. But you can use the phone stand only when the handrail is engaged. Still, we think you’re better off keeping a mobile device at your desk and streaming movies or workout videos from a laptop, since that provides a bigger screen for a more-comfortable viewing experience.

It offers a smooth ride. Most panelists thought the Goplus 2 in 1 treadmill offered a fair amount of traction while still allowing them to move seamlessly. And, unlike the WalkingPad models we tested, the Goplus model didn’t start whirring or screeching after three months of regular use. However, the belt did start to shift to the side, like half of the other models we tested. We were able to readjust the belt with the included Allen wrench.

The belt (measuring roughly 40 by 16 inches) offers enough space for most people to walk without feeling cramped at their desk. That said, our tester who weighs around 290 pounds found the belt too narrow to comfortably use. Testers with wide gaits or who wore hefty, foam-soled shoes (such as Brooks or Hokas shoes) had similar complaints.

A close-up view of the built-in Bluetooth speaker and LED display of the Goplus 2 in 1 Under Desk Treadmill.

It’s sturdy. Our testers described this under-desk treadmill with terms like “solid” and “definitely stable,” and they said they felt secure using it while multitasking at their desks. “It has been a game changer for my productivity,” one panelist noted.

It places an emphasis on safety. This walking pad can accelerate up to 7.5 mph, so it’s useful both for walking and for running indoors. But it can surpass 2.5 mph only with the collapsable handrail engaged. The handrail is a bit sticky to unfold. But, unlike that of the Urevo Strol Lite 2 In 1 Folding Treadmill , the Goplus’s handrail remains steady once it’s locked into place, and it comes with a safety string.

It has a weight capacity on a par with that of most rivals. This treadmill can support someone who weighs up to 265 pounds, which is average for the category. Our other pick, the GoYouth 2 in 1 Under Desk Electric Treadmill , can only support up to 220 pounds.

If you need a machine that can hold more weight, we recommend investing in a conventional treadmill , designed to hold at least 300 to 325 pounds. Unfortunately, we weren’t able to find many under-desk models with similar capacities. The Sperax Walking Pad we tested supports up to 320 pounds, but it performed poorly during testing, and it had the narrowest belt of the bunch.

Flaws but not dealbreakers

  • Weighing 70 pounds, the Goplus under-desk treadmill is the heaviest model we tested. But it’s equipped with dual front wheels, which make lifting and sliding the machine easier for those who are comfortable moving such weight.
  • The deck’s LED display rotates between calories, distance, speed, and time while you exercise. If you’re impatiently waiting for a specific tracker to appear, this can get annoying.
  • The no-frills machine doesn’t feature a cupholder, a fan, or an incline, as traditional treadmills do.
  • This walking pad has only a 90-day warranty, while other models offer a one-year warranty. It took days for Goplus’s customer service to respond to email inquiries, but this was the case with most of the under-desk treadmills we tested. But when we described hypothetical performance issues, to gauge the usefulness of its customer service, Goplus proactively sought solutions.

A full view of the sleek white GoYouth 2 in 1 Under Desk Electric Treadmill, another great pick for our best under-desk treadmill.

If you have trouble lifting heavy objects, or you don’t plan to run while at your desk, get the GoYouth 2 in 1 Under Desk Electric Treadmill . It’s lighter and more maneuverable, and it has a longer warranty than our top pick , the Goplus 2 in 1 Under Desk Treadmill. But the GoYouth model can’t reach running speeds or support as much weight.

It’s the easiest to maneuver of our picks. This treadmill weighs just 51 pounds—almost 20 pounds less than our top pick. So during testing this model was easy to slide along its dual front wheels from a desk to storage. (Of the treadmills we tested, only the Sperax Walking Pad weighs less, at 45 pounds.)

This under-desk treadmill isn’t designed for running. Like most models we tested, this machine can’t hit running speeds, and it tops out at just 3.7 mph (that’s 3.8 mph slower than our top pick can do).

Still, panelists thought this treadmill provided a comfortable ride. They described the belt as “smooth” and “a little bouncy,” and said it “totally lives up to my expectations.” Some testers slightly preferred walking on the GoYouth treadmill’s belt over the Goplus’s. Although both treadmills offered a smooth ride, several panelists thought the Goplus belt was a tad too heavy underfoot. WalkingPad models with speed limits mirroring that of the GoYouth treadmill felt “clunky” and “hard” underfoot.

A close-up of the GoYouth's Bluetooth speakers and multiple LED counters, which allow easy tracking of time, speed and distance.

It supports less weight than our top pick. Though some marketing materials suggest this walking pad has a weight limit of 300 pounds, customer support confirmed its real weight capacity is 220 pounds. Our top pick can support up to 265 pounds.

As expected for treadmills in this category, long-term durability isn’t guaranteed. The GoYouth treadmill’s belt started to fray after just a couple of months of use. The minimal fraying was normal wear and tear that we could not repair, and it didn’t impact the belt’s performance. And, as with those of other under-desk treadmills, its one-year limited warranty doesn’t cover normal wear and tear (just mechanical defects the manufacturer describes as “non-human factors”).

Most of our testers did not enjoy exercising on the Egofit Walker Pro M1 ’s short, 34.5-inch belt. They said the belt was stiffer and rotated more slowly than belts on other models we tested, even after several adjustments. And they said they had to take more-frequent breaks, due to this walking pad’s fixed incline.

Despite the Sperax Walking Pad ’s bare-bones look, it offered a smoother ride than half of the models we tested. But at 16.5 inches, the belt was the narrowest of the bunch, making it harder for people with wide gaits to use. Plus, the belt shifted after every session, and no amount of tension adjustment helped.

The Urevo Strol Lite 2 In 1 Folding Treadmill offered a smooth ride, but testers said the belt was too loud. No one liked how the handlebars shook during use, and they wished this model came with an emergency pull string, like traditional treadmill models do.

Our testers liked the modern look of the three WalkingPad models we tested: the A1 Pro Walking Treadmill , the C2 Folding Treadmill , and the P1 Walking Treadmill . But they found the automatic mode (which adjusted the walking speed, depending on where they stepped) to be clunky. Sometimes it wasn’t responsive, and other times it jerked too quickly at startup. These models fold in half for better storage, but the belts don’t tuck seamlessly into the frames when folded. Some testers believed that made it easier for the belts to become loose on subsequent walks. And after just a few weeks of use, the treadmills all made worrisome whirring noises, which didn’t quiet after belt adjustments or oiling.

This article was edited by Ben Keough and Erica Ogg.

Alicia Flach, PT, DPT, NCS, director of UofSC Rehab Lab, clinical associate professor at the University of South Carolina Physical Therapy program , phone interview , January 10, 2024

Meet your guide

travel plans for 2023

Kaitlyn Wells

Kaitlyn Wells is a senior staff writer who advocates for greater work flexibility by showing you how to work smarter remotely without losing yourself. Previously, she covered pets and style for Wirecutter. She's never met a pet she didn’t like, although she can’t say the same thing about productivity apps. Her first picture book, A Family Looks Like Love , follows a pup who learns that love, rather than how you look, is what makes a family.

Further reading

Someone lightly jogging on a treadmill.

The Best Treadmill

by Seth Berkman and Ingrid Skjong

We’ve tested 29 treadmills since 2017. The stable, spacious, easy-to-use NordicTrack Commercial 1750 is our top pick.

Two under-desk footrests, one foam and one wooden, together with a pair of tan shearling slippers.

The Best Under-Desk Footrests

by Melanie Pinola

We put our feet up for weeks to find the best footrests to help you improve the ergonomics at your desk—and make work more comfortable.

A person using a computer at a desk that has been outfitted with our pick for best standing desk converter, the Ergo Desktop Kangaroo Pro Junior.

The Best Standing Desk Converters

by Kevin Purdy and Melanie Pinola

We built and worked on 17 standing desk converters, and we found that the Ergo Desktop Kangaroo Pro Junior remains the best way to stand at a stationary desk.

travel plans for 2023

Should I Buy a Treadmill?

by Shannon Palus

We’re publishing a guide to the best treadmills soon, but if you want to jump on a Prime Day deal, consider this first.

IMAGES

  1. How to Plan for Holidays 2023

    travel plans for 2023

  2. The Perfect Travel Diary for 2023

    travel plans for 2023

  3. How to Plan for Holidays 2023

    travel plans for 2023

  4. Top 5 Travel Trends For 2023 And How They Will Change Your Next Trip

    travel plans for 2023

  5. How to Plan a Vacation in 2023 (+ FREE Travel Checklist)

    travel plans for 2023

  6. How To Plan Future Travel Without Risking Your Deposits

    travel plans for 2023

VIDEO

  1. Travel Plans: Saul

  2. Strategic plans 2023-2027 : the pathways

  3. Travel Trends & Insights On Destinations For U.S Travelers In 2022

  4. Got travel plans soon? Here’s how to get luxury goods for cheap abroad!! VAT REFUNDS!!

  5. Top travel tips and trends of 2023, according to the U.S. Tour Operators Association

COMMENTS

  1. The 50 Best Places to Travel in 2023

    Bermuda. Patrick Michael Chin. Already a favorite weekend getaway for East Coasters, Bermuda will become even easier to get to in 2023. American Airlines resumed flights to the island from New ...

  2. Bucket-list trips to plan in 2023

    Dominica parties hard. One of Lonely Planet's Best in Travel picks for 2023, the Caribbean island of Dominica has a big year ahead. Its three main festivals are back in business: following successful runs in 2022, Jazz N' Creole and Dominica's World Creole Music Festival are returning, and Mas Domnik, aka "The Real Mas," is back for ...

  3. Where to travel in 2023: The best destinations to visit

    Poland: The country's show of solidarity with neighboring Ukraine is one reason to visit. Historic Krakow, pictured, Warsaw and the forests, lakes and mountains of the countryside are more good ...

  4. The 23 Best Places to Go in 2023

    The Rosewood Vienna, which opened in 2022, will welcome its first full year of guests with the new Asaya Spa. Then, in late 2023, The Hoxton is set to open a 196-room hotel featuring an events ...

  5. Travel Trends 2023: 49% Of Consumers Plan To Travel More In 2023

    Methodology. This online survey of 1,000 Americans who plan to travel in 2023 was commissioned by Forbes and conducted by market research company OnePoll, in accordance with the Market Research ...

  6. 10 Unimssable Travel Trends For 2023

    2023 travel trends — what will they be? To find out, we quizzed our editors and local travel experts around the world. And we also asked you, our travel-savvy readers, to share your 2023 travel dreams and plans. After crunching the numbers, we now bring you seven unmissable 2023 travel trends, along with ways to make your travel dreams a reality.

  7. 52 Places for Travelers to Visit in 2023

    Make plans for 2023, because the city might not stay below the radar much longer: 2024 will draw the masses for the 150th running of the Kentucky Derby. — Paul L. Underwood Robert Rausch for The ...

  8. Where to Travel in 2023: The Most Exciting Destinations to ...

    A 2022 study by Allianz found that demand for Europe travel was up 600 percent, and Rome ranked as the fifth in-demand summer destination. That trend is likely to continue into 2023. A recent survey by the Leading Hotels of the World found that Italy is currently leading the pack for bookings this year.

  9. The 18 best places to travel in 2023

    Disney World is also home to the Star Wars: Galactic Starcruiser, a "Star Wars"-themed journey unlike any other. The immersive, interactive two-night hotel experience (ahem, space mission) opened in early 2022. Walt Disney World Resort isn't the only theme park behemoth elevating the park experience in 2023.

  10. Here They Are: The 23 Best Places To Travel In 2023

    Here are the 23 best places to travel in 2023, according to OvationNetwork's list of the top leisure destinations, compiled exclusively for FORBES. Queenstown, New Zealand. Marrakesh, Morocco. Big ...

  11. 30 World's Best Places to Visit for 2023-2024

    Paris. #1 in World's Best Places to Visit for 2023-2024. France's magnetic City of Light is a perennial tourist destination, drawing visitors with its iconic attractions, like the Eiffel Tower and ...

  12. Pro Travel Planning Tips: Ditch These Things For A Better Vacation

    Travel planning has never been more important. But in 2023, you'll want to leave a few things behind, including bulky luggage, high expectations, and the pursuit of points and rewards.

  13. 2023 Travel Trends Report

    More than half of hotel bookings are made last minute. On average 55% of hotel bookings made on the Hopper app in 2022 were for same-day check-in. This is an increase of +7.5% points compared to 2021 and 10.8% points compared to 2020. Bookings made in 2023 are trending even more last minute in the first three months of the year, with 63% of ...

  14. 2023 Travel Plans

    2023 Travel Plans. Hey, friends! Happy New Year! It's January 3, and I'm only just now wrapping my head around writing New Year's resolutions, taking stock of the year that was, and organizing plans for the upcoming year - 2023! In this blog post, I'm sharing all my travel plans for 2023. And let me tell you… it's a LOT!

  15. How to Make Summer Travel Plans for 2023

    Here are our picks for the best travel credit cards of 2024, including those best for: Flexibility, point transfers and a large bonus: Chase Sapphire Preferred® Card. No annual fee: Bank of ...

  16. Americans' 2023 Travel Plans Are All Over the Map, Literally

    Americans' 2023 Travel Plans Are All Over the Map, Literally. Florida, California and Las Vegas top the list of places leisure travelers are most excited to visit in 2023, though all 50 states were mentioned at least once. 2023 is poised to be a big year for the travel industry, and while mainstays like Disney World, Las Vegas and Europe ...

  17. Vacation Packages

    Travelers. Book a flight and stay together so you can save up to $585. As a One Key member, earn up to 10x more OneKeyCash on your flight when you book a package. Enjoy flexibility with our Book now Pay later option & fully refundable rates on most hotels. Customize your vacation with ease all in one place.

  18. Issue 8: Travel Plans for 2023

    The Pleasure of Anticipating Travel. Liza. Feb 01, 2023. 1. After the new year energy wears off, January and Febuary can feel a bit bleak and dreary. For me at least, a bit of laziness also sets in after settling back in at home after the holiday travel. My personal antitode is to use this time to shore up travel plans for the rest of the year.

  19. 2023 Jay Flight

    The Jay Flight Travel Trailer has been one of the most popular RVs on the market. Fresh interiors choices and family-focused designs are sure to keep it there. The Jay Flight Travel Trailer has been one of the most popular RVs on the market. Fresh interiors choices and family-focused designs are sure to keep it there. ... 2023 Jay Flight ...

  20. Ultimate Guide: Summer Travel Plan 2023

    8. Prepare your travel itinerary and your map. Before you embark on your next road trip, be sure to take some time to plan your route. After all, the journey is just as important as the destination! Not only will a well-planned route help you avoid getting lost, but it can also help you save time and money.

  21. The BEST Travel Trailers 2023

    Aurora 32RLTS travel trailer by Forest River RV & Catalina Legacy Edition 313RLTS travel trailer by Coachmen RV showed New Travel Trailer Floor plans for 2023. Here is an option represented by the same new floor plan, ideal for couples who wish to live full-time in the RV comfortably with a huge living room and receive visitors from time to time.

  22. Exciting New 2023 Travel Trailer Floor Plans

    Every Bullet Premier floorplan comes standard with features like Hyperdeck™ composite flooring, the Keystone exclusive SolarFlex 200 or 400i packages, and new for 2023, Bullet Premier is now shipping with two Dragonfly Lithium-ion batteries. Length: 29'11", Weight: 6,165, Starting MSRP: $48,038.

  23. Publication 463 (2023), Travel, Gift, and Car Expenses

    The standard meal allowance is the federal M&IE rate. For travel in 2023, the rate for most small localities in the United States is $59 per day. Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances..

  24. Privately owned vehicle (POV) mileage reimbursement rates

    Per diem rates look-up Allowances for lodging, meal and incidental costs while on official government travel. Mileage reimbursement rates Reimbursement rates for the use of your own vehicle while on official government travel.

  25. How to plan a walking tour of the best museums in Washington, DC

    Half an hour's walk along Connecticut Avenue and H Street NW leads to the National Museum of Women in the Arts (NMWA), housed in a glorious 1908 Masonic temple that's fresh from a 2023 ...

  26. EL AL Signs Preliminary Order For Up To 9 More Boeing 787-9 ...

    EL AL Ends 2023 With A Profit While Eyeing New Aircraft Order The airline has revealed that it still plans to expand its fleet in the next five to six years, including more Boeing 787 aircraft.

  27. Singapore plans to make visa process easy for Indians

    Before the pandemic-induced lockdown, Singapore had received 1.4 million tourists from India in 2019, which then recovered to 1.1 million in 2023..singapore. singapore tourism. singapore tourist visa for indians. plan a singapore trip. how to visit singapore. apply for singapore visa. singapore visa process

  28. 10 Tax Deductions for Travel Expenses (2023 Tax Year)

    Read on for 10 tax deductions for travel expenses in the 2023 tax year. ... This includes the cost of any internet service, such as Wi-Fi or data plans, and phone services, such as roaming charges or international calls. Any communication devices purchased for business use, such as smartphones and laptops, may also be eligible for tax ...

  29. The 2 Best Under-Desk Treadmills of 2024

    The Goplus 2 in 1 Under Desk Treadmill is our under-desk treadmill choice because it's easy to set up and use while working, and it's smooth to walk on.