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Places the U.S. Government Warns Not to Travel Right Now

You may want to reconsider traveling to these countries right now.

Do Not Travel to These Countries

Getty Images

Crime, civil unrest and terrorism are common risk factors for countries that end up on the State Department's "Do Not Travel" advisory list.

In 2024, tourism across the globe is “well on track” to return to pre-pandemic levels, according to projections by UN Tourism.

Global conflicts and natural disasters , ranging from a series of coups across Africa to catastrophic earthquakes in the Middle East affected international travel patterns throughout 2023. Still, international tourist arrivals reached 87% of pre-pandemic levels in 2023, according to estimates by UN Tourism .

In January 2024 alone, about 4.6 million U.S. citizens left the country for international destinations, 17% higher than the same month in 2019, according to the International Trade Administration . But some destinations warrant more caution than others.

On Oct. 19, 2023, following the outbreak of war between Israel and Gaza and flaring tensions in the region, the U.S. State Department issued a worldwide caution advisory due to “increased tensions in various locations around the world, the potential for terrorist attacks, demonstrations or violent actions against U.S. citizens and interests.” Prior to this update, the most recent worldwide caution advisory was issued in 2022 after a U.S. strike killed Ayman al-Zawahiri, Osama bin Laden’s successor as leader of Al Qaeda, causing “a higher potential for anti-American violence.” The worldwide caution advisory remains in effect.

The U.S. State Department also issues individual travel advisory levels for more than 200 countries globally, continually updating them based on a variety of risk indicators such as health, terrorism and civil unrest. Travel advisory levels range from Level 1, which means exercise normal precautions, to Level 4, which means do not travel there.

About 10% of countries – 19 total – have a Level 4: “Do Not Travel” advisory as of Mar. 4. In Level 4 countries, the U.S. government may have “very limited ability” to step in should travelers’ safety or security be at risk, according to the State Department. Crime, civil unrest, kidnapping and terrorism are common risk factors associated with Level 4 countries.

So far in 2024, the State Department made changes to the existing Level 4 advisories for Myanmar, Iran and Gaza, and moved Niger and Lebanon off of the Level 4 list.

Places With a Level 4 Travel Advisory

These are the primary areas the U.S. government says not to travel to right now, in alphabetical order:

Jump to Place: Afghanistan Belarus Burkina Faso Central African Republic Myanmar (formerly Burma) Gaza Haiti Iran Iraq Libya Mali Mexico North Korea (Democratic People's Republic of Korea) Russia Somalia South Sudan Sudan Syria Ukraine Venezuela Yemen

Afghanistan: The Central Asian country is wrestling with “terrorism, risk of wrongful detention, kidnapping and crime,” according to the State Department. U.S. citizens are specifically at risk for wrongful detention and kidnapping. In 2022, the government reinstituted public floggings and executions, and women’s rights are disappearing under Taliban control. The U.S. Embassy in Kabul halted operations in August 2021. Since the Taliban took control , many forms of international aid have been halted . Meanwhile, in 2023, some of the year’s deadliest earthquakes killed more than 2,400 in Afghanistan while the country continues to face a years-long extreme drought.

Belarus: Belarus, which shares a western border with Russia and a southern border with Ukraine, has been flagged for “Belarusian authorities’ continued facilitation of Russia’s war against Ukraine, the buildup of Russian military forces in Belarus, the arbitrary enforcement of local laws, the potential of civil unrest, the risk of detention, and the Embassy’s limited ability to assist U.S. citizens residing in or traveling to Belarus.” The U.S. Embassy in Minsk halted operations in February 2022.

Burkina Faso: Terrorism, crime and kidnapping are plaguing this West African nation. Terrorist attacks may target hotels, restaurants and schools with little to no warning, and the East and Sahel regions of the country are under a state of emergency. In late November 2023, hundreds died in clashes between state security forces and rebels near the country’s border with Mali. In June, more than 2 million people in Burkina Faso were displaced due to “violence linked to al-Qaida and the Islamic State group.”

Central African Republic: While there have not been specific incidents of U.S. citizens targeted with violence or crime, violent crime and sudden closure of roads and borders is common. The advisory states that “Embassy Bangui’s limited capacity to provide support to U.S. citizens, crime, civil unrest, and kidnapping” is a factor in its assessment. Recent data from UNICEF suggests the country has the worst drinking water accessibility of all countries in 2022.

Myanmar (Formerly Burma): Armed conflict and civil unrest are the primary reasons to not travel to this Southeast Asian country, which experienced a military coup in early 2021. Limited health care resources, wrongful detentions and “areas with land mines and unexploded ordnance” are also listed as risk factors. After Ukraine and Israel, Myanmar had the highest conflict-related death toll in 2023.

Gaza : Hamas, a foreign terrorist organization as designated by the State Department, controls much of the Gaza Strip, which shares borders with both Israel and Egypt. On Oct. 7, 2023, Hamas fighters broke across the border into Israel, killing hundreds of civilians and soldiers in a brazen attack that stunned Israelis. On Oct. 10, Israel hit the Gaza Strip with “the fiercest air strikes in its 75-year conflict” according to Reuters . The conflict has since escalated into war between Israel and Hamas, with regular Israeli airstrikes leading to extensive civilian casualties in Gaza. As of mid-December, nearly 85% of Gaza’s population were displaced from their homes, according to UN estimates . The region continues to face shortages of food , water, electricity and medical supplies , with conditions deemed “far beyond a humanitarian crisis.” The State Department warns of terrorism and armed conflict within Gaza’s borders.

Haiti: In July 2023, the Department of State ordered all non-emergency U.S. government personnel and family members to leave the U.S. Embassy in Port-au-Prince in response to the increased risk of kidnapping and violent crime in the country , as well as armed conflict between gangs and police. The travel advisory states that cases of kidnapping “often involve ransom negotiations and U.S. citizen victims have been physically harmed during kidnappings.” The travel advisory also states that “U.S. citizens in Haiti should depart Haiti as soon as possible” given “the current security situation and infrastructure challenges.” A series of gang attacks in late September 2023 caused thousands to flee their homes, and many aid groups have been forced to cut or suspend operations amid escalating violence in recent months.

Iran: Terrorism, kidnapping and civil unrest are risk factors for all travelers to Iran, while U.S. citizens are specifically at risk for “arbitrary arrest.” U.S.-Iranian nationals such as students, journalists and business travelers have been arrested on charges of espionage and threatening national security. Executions in Iran rose sharply between 2021 and 2022, bringing the country’s total to nearly 580 people over the year, according to a report by Amnesty International released in May 2023.

Iraq: The State Department cites “terrorism, kidnapping, armed conflict [and] civil unrest” as cause for the country’s Level 4 distinction. Iraq’s northern borders, and its border with Syria, are especially dangerous. Since the escalation of conflict in neighboring Israel in October, there has been an increase in attacks against Iraqi military bases, which host U.S. troops and other international forces. In October 2023, non-emergency U.S. government personnel and eligible family members were ordered to leave the U.S. embassy in Baghdad.

Libya: Following the end of its dictatorship over a decade ago, Libya has been wrought with internal conflict between armed groups in the East and West. Armed conflict, civil unrest, crime, kidnapping and terrorism are all risk factors. U.S. citizens have been targets of kidnapping for ransom, with terrorists targeting hotels and airports frequented by Westerners. The U.S. Embassy in Tripoli halted operations in 2014. In mid-September 2023, floods, which some say were intensified by climate change , killed thousands in eastern Libya. Clashes between armed factions escalated across the country in the latter half of 2023, including in the capital city of Tripoli and in Benghazi.

Mali: After experiencing military coups in 2020 and 2021, crime, terrorism and kidnapping are all prevalent threats in this West African landlocked nation. In July 2022, non-emergency U.S. government employees and their families were ordered to leave the country due to higher risk of terrorist activity. A U.N. report in August 2023 said that military groups in the country, including both Mali security forces and possibly Russian Wagner mercenaries, were spreading terror through the use of violence against women and human rights abuses. Democratic elections were supposed to occur in February 2024, but Mali’s military junta postponed the plans indefinitely. In December, the U.N. officially ended a decade-long peacekeeping presence in the country, which had been among the agency’s deadliest missions, with hundreds of the mission personnel killed since 2013.

Mexico: Each state in Mexico is assessed separately for travel advisory levels. Six of the 32 states in Mexico are designated as Level 4: Colima, Guerrero, Michoacan, Sinaloa, Tamaulipas and Zacatecas. Crime and kidnapping are listed as the primary risk factors throughout the country. Nearly 112,000 people were missing across the country as of October, a number the U.N. has called “alarming.”

North Korea (Democratic People’s Republic of Korea): U.S. passports are not valid for travel “to, in, or through” this country, home to one of the world's longest-running dynastic dictatorships. The travel advisory states that the Level 4 distinction is due to “the continuing serious risk of arrest and long-term detention of U.S. nationals.” In July 2023, a U.S. soldier fled across the border into North Korea, where he is believed to be in North Korean custody, the first American detained in the North in nearly five years. He was returned to U.S. custody in September 2023.

Russia: The travel advisory for Russia cites its invasion of Ukraine , harassment of U.S. citizens by Russian government officials and arbitrary law enforcement as a few of the reasons for the Level 4 designation. Chechnya and Mount Elbrus are specifically listed as Level 4 regions. Terrorism, civil unrest, health, kidnapping and wrongful detention are all noted as risks.

Russia Invades Ukraine: A Timeline

Somalia: A severe drought resulting from five failed rainy seasons in a row killed 43,000 people in 2022, and caused a famine amid conflict with Islamist insurgents . Violent crime is common throughout Somalia , pirates frequent its coast off the Horn of Africa, and medical facilities, where they exist, have limited capacity. Crime, terrorism, civil unrest, health and kidnapping are all risk factors. In January 2024, some passengers aboard a U.N.-contracted helicopter were taken hostage by al-Shabaab militants after the vehicle crashed in central Somalia.

South Sudan: Crime, kidnapping and armed conflict are the primary risk factors for South Sudan, which separated from Sudan in 2011, making it the world’s newest country . Weapons are readily available, and travelers have been victims of sexual assault and armed robbery.

Sudan: The U.S. evacuated its embassy in Khartoum in April 2023, and the country closed its airspace due to the ongoing conflict in the country, only permitting humanitarian aid and evacuation efforts. Fighting has escalated in the region between two warring generals seeking to gain control after a military coup in 2021 ousted the country’s prime minister. Civil unrest is the primary risk factor for Africa’s third largest country by area. Crime, terrorism, kidnapping and armed conflict are also noted. The International Criminal Court began investigating alleged war crimes and violence against African ethnic groups in the country in 2023. Millions have fled their homes due to conflict, and the U.N. has said its efforts to provide aid have been hindered by a lack of support, safety and resources. As recently as December 2023, the United Nations warned of catastrophic famine , with millions of children at-risk for malnutrition .

Syria: The advisory states that “No part of Syria is safe from violence,” with terrorism, civil unrest, kidnapping, armed conflict and risk of unjust detention all potential risk factors. U.S. citizens are often a target for kidnappings and detention. The U.S. Embassy in Damascus halted operations in 2012. Fighting in neighboring Israel has escalated since October, and the conflict has spilled over into Syria, where the U.S. has carried out air strikes following drone and rocket attacks against American troops in Syria and Iraq, triggered by the Israel-Hamas war.

Ukraine: Russian setbacks in their invasion of Ukraine buoyed hopes in Ukraine in 2023. However, Ukraine is a Level 4 country due to Russia’s invasion, with crime and civil unrest also noted as risk factors. The country’s forces shot down two Russian fighter jets on Christmas Eve 2023, in a move Ukrainian President Volodymyr Zelenskyy said “sets the right mood for the entire year ahead.”

Venezuela: Human rights abuses and lack of health care plague this South American nation, which has been in a political crisis since 2014. In 2019, diplomatic personnel were withdrawn from the U.S. Embassy in Caracas. Threats in the country include crime, civil unrest, kidnapping, wrongful detention and poor health infrastructure.

Yemen: Six of the nine risk factors defined by the State Department – terrorism, civil unrest, health risks, kidnapping, armed conflict and landmines – are all present in Yemen. Despite private companies offering tourist visits to the Yemeni island of Socotra, the U.S. government argues those arranging such visits “are putting tourists in danger.” Civil war and cholera are also both present throughout the country. The U.S. Embassy in Sanaa halted operations in 2015. The country has experienced a relative lull in the civil war fighting, but as peace negotiations have gotten traction, flare ups in the fighting have jeopardized progress. Most recently, the U.S. and U.K. have carried out a series of airstrikes in the country, targeting Iran-backed Houthi sites.

Other Countries to Watch

Since Jan. 1, the State Department has updated travel advisories for 17 different countries as well as for the West Bank and Gaza, adding information about specific regions or risk factors, or simply renewing an existing advisory. Travel advisory levels can change based on several factors in a nation, such as increased civil unrest, policies that affect human rights or higher risks of unlawful detention.

The State Department has given about 25 countries an assessment of Level 3, meaning it recommends people “reconsider travel” to those destinations.

On Oct. 14, one week after the deadly Hamas attack on Israel, Israel and the West Bank were both moved from Level 2 to Level 3, while Gaza remains at Level 4. The region’s travel advisory was updated in November to reflect travel restrictions for certain government employees who have not already left the area, and it was updated again on Jan. 3.

Following the outbreak of the Israel-Hamas war in early October, the U.S. State Department raised Lebanon ’s travel advisory level from a Level 3 to a Level 4 level due to “the unpredictable security situation related to rocket, missile, and artillery exchanges” between Israel and Hezbollah or other militant groups. In December, the U.S. Embassy in Beirut returned to normal staffing and presence, and on Jan. 29, the country was moved back to Level 3. Crime, terrorism, armed conflict, civil unrest, kidnapping and unexploded landmines are listed as the country’s primary risk factors. However, the country’s borders with Syria and with Israel, as well as refugee settlements within Lebanon, are specifically noted as Level 4 regions.

China became a Level 3 country in late 2020, with an update in December 2022 citing “the surge in COVID-19 cases, arbitrary enforcement of local laws, and COVID-19-related restrictions” as the reason for the advisory. In June 2023, the Hong Kong Special Administrative Region (SAR) was moved from the Level 3 to the Level 2 list, but travelers are still advised to be cautious in the area due to “arbitrary enforcement of local laws.” Meanwhile, Macau remains at Level 3.

Following an attempted coup in August 2023, Niger was elevated to Level 4 in August and the Department of State ordered all non-emergency U.S. government personnel and family members to leave the U.S. Embassy in Niamey. In early January 2024, the overall risk level for the country was lowered back to Level 3. Despite the new classification, the State Department still asks non-emergency government personnel and eligible family members to depart the country.

In mid-December 2023 there was an explosion at Guinea’s main fuel depot which has since affected access to health care and basic goods and services. The country was subsequently designated a Level 3 nation after having previously been Level 2. Concerns about civil unrest, health, crime and fuel shortages impacting local infrastructure were listed as the primary risk factors contributing to the change.

Several Level 3 countries are among the worst countries for human trafficking, as designated by the State Department’s annual Trafficking in Persons Report . Level 3 countries on this list include Papua New Guinea, Guinea Bissau, China and Chad. There are also nine Level 4 countries designated as among the worst for human trafficking: Afghanistan, Belarus, Iran, Myanmar, North Korea, Russia, Syria, South Sudan and Venezuela.

Over 70 countries are currently at Level 2, meaning the State Department recommends travelers “exercise increased caution” when traveling to those destinations.

Botswana became the newest Level 2 country on Feb. 26 after having previously been Level 1, with crime noted as the primary risk factor.

France, which saw nationwide protests throughout 2023, has civil unrest and terrorism noted as risk factors for its Level 2 status, and Sweden’s Level 2 status is associated with risks of terrorism.

The Level 2 travel advisory for the Bahamas was updated in January to reflect water safety concerns. The advisory warns that “activities involving commercial recreational watercraft, including water tours, are not consistently regulated” and notes that government personnel are “not permitted to use independently operated jet-ski rentals on New Providence and Paradise Islands.” It also warns visitors to be mindful of sharks, weather and water conditions. The advisory also says that crime is a primary risk factor with gang-on-gang violence contributing to high homicide rates in some areas. Visitors are asked to “be vigilant” and to not physically resist robbery attempts.

Bangladesh 's Level 2 travel advisory was updated in October 2023 to add a note about the country’s general election , which took place Jan. 7, 2024. The advisory states “demonstrations intended to be peaceful can turn confrontational and escalate into violence.” The U.S. has since claimed the country’s election was not free nor fair.

In November 2023, several Level 2 travel advisories were updated with new cautionary information. The advisory for Ghana was updated to reflect threats against LGBTQI+ travelers specifically, noting “anti-LGBTQI+ rhetoric and violence have increased in recent years.” Meanwhile, the advisory for South Africa was updated in February to note that routes recommended by GPS may be unsafe with higher risk for crime.

Turkmenistan was moved off of the Level 2 list to become the newest addition to the Level 1 list on Jan. 22, meaning normal precautions are recommended but there are no risk factors causing travelers to practice increased caution.

The State Department asks travelers to pay attention to travel advisory levels and alerts , review country information pages for their destinations and read related country security reports before going abroad.

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Tags: Russia , Ukraine , Travel , Coronavirus , Travel Tips , Israel , Gaza , violence , Civil War , crime , kidnapping , international relations

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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

Best in Travel 2024

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The 18 best places to travel in 2023

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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.

The 23 Best Places to Go in 2023

By CNT Editors

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

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

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 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 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 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 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 historical châteaux (though there are plenty of those). 

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 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 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 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 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 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 region's growing effort to showcase Andean food and drink traditions to a wider audience. 

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

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

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 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

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 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

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 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

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. 

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

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

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52 Places to Go in 2023

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London  Copied to clipboard!

A buzzing city ready for a coronation, a brand-new airport link and a prehistoric colossus read more.

Tom Jamieson for The New York Times

Between an altered post-lockdown landscape, sensational changeovers at 10 Downing Street and the death of Queen Elizabeth II, there is no doubt that London is in transition. But the city continues to juxtapose old traditions and new possibilities, offering something for everyone who loves culture, history, art and nightlife.

For fans of the royal family, and maybe a few naysayers, the crowning of King Charles III , Britain’s first coronation in seven decades, will be the main event in May. There’s also the revamping of Battersea Power Station , an iconic former coal-fired power plant, into a shopping and leisure hub, and a new line on the Underground will directly connect Heathrow Airport to the central boroughs. A cast of a titanosaur, the largest creature ever to walk the planet, will make its European debut at the Natural History Museum , and late-night obsessives can head to newly opened dance clubs like the Beams . Big changes, yes, but a wealth of new choices, too.

— Isabella Kwai

Morioka  Copied to clipboard!

A walkable gem without the crowds, just a short bullet train ride from tokyo read more.

Andrew Faulk for The New York Times

Morioka, Japan

Until this past October, Japan maintained some of the most stringent travel restrictions of any major country. Now, travelers are beginning to stream back to popular destinations like Tokyo, Kyoto and Osaka.

The city of Morioka, in Iwate Prefecture, however, is often passed over or outright ignored. Circumscribed by mountains, it lies a few hours north of Tokyo by Shinkansen, the Japanese high-speed rail lines. Morioka’s downtown is eminently walkable. The city is filled with Taisho-era buildings that mix Western and Eastern architectural aesthetics as well as modern hotels, a few old ryokan (traditional inns) and winding rivers. One draw is an ancient castle site turned into a park.

There’s also fantastic coffee, including one of Japan’s third-wave originators: Nagasawa Coffee, whose owner, Kazuhiro Nagasawa, is so committed to his beans that he uses a vintage German-made Probat roaster, which he personally imported and restored. Azumaya serves up all-you-can-eat wanko soba , which comes served in dozens of tiny bowls; Booknerd offers classic Japanese art books; and Johnny’s, a jazz cafe, has been open for over 40 years. An hour west by car: Lake Tazawa and dozens of world-class hot springs.

— Craig Mod

Monument Valley Navajo Tribal Park  Copied to clipboard!

The majesty and awe of towering buttes in a setting fit for hollywood read more.

Rachael Wright

Monument Valley Navajo Tribal Park,

Americans have been flocking to national parks, many of which were overrun with visitors during the peak of pandemic-related international border closures. Amid the bustle, peacefully taking in the majesty of nature can be a challenge.

Monument Valley offers a less crowded alternative. The site, known as Tse’Bii’Ndzisgaii in Navajo, has been a popular insignia for the American West ever since John Wayne rode in to film “Stagecoach” in 1939, and the grandeur of its cinematic sandstone buttes, towering above a copper-red desert vastness, elicits a feeling of reverence and awe.

The tribal park, which features a 17-mile driving loop, is open to visitors under the stewardship of the Navajo Nation. Its relatively basic infrastructure — in contrast to sites governed by the National Park Service — and its out-of-the-way location on the Arizona-Utah state line help create a more serene experience compared with other awe-inspiring U.S. destinations.

— Rachael Wright

Kilmartin Glen  Copied to clipboard!

A misty scottish stonehenge, with all of the mystery and far fewer visitors read more.

Andy Haslam for The New York Times

Kilmartin Glen, Scotland

The sun rises over Kilmartin Glen as it has for thousands of years, illuminating an ancient landscape of more than 800 archaeological monuments sprouting in the mist. This verdant valley on Scotland’s wild west coast is one of the most significant prehistoric sites in Britain, yet it’s largely off the visitor circuit; imagine Stonehenge without the crowds.

Wander among majestic stone circles, standing slabs that jut from the earth, burial cairns and rock carvings of concentric rings, expanding like ripples from a drop of water. And now the past is getting a refresh: The Kilmartin Museum is reopening with expanded exhibits and new experiences that delve into the region’s relics and flourishing natural life, including Moine Mhor (Great Moss), one of the few remaining raised bogs in Europe, above which looms the Iron Age hill fort of Dunadd.

For full immersion into the Scotland of yore, stay at the moody 16th-century Kilmartin Castle , which was recently transformed into a boutique hotel, with vaulted ceilings, copper tubs and a wild swimming pond.

— AnneLise Sorensen

Auckland  Copied to clipboard!

New Zealand

Pastries that rival France’s best, with a side of adventure tourism on the North Island Read more

Susan Wright for The New York Times

Auckland, New Zealand

Auckland is usually considered the entry point for the rest of New Zealand’s natural attractions, but travelers just passing through can miss that it’s also the culinary capital (sorry, Wellington).

Restaurants that have been germinating while the country’s borders were closed are now ready to be sampled by all. Just 10 minutes on foot from the newly renovated downtown, for instance, takes you to Hugo’s Bistro , where a regular clientele, including many lawyers, dines on unfussy French-inspired food that takes advantage of New Zealand’s fertility: Saffron, wasabi and truffles, among other delicacies, are grown in the country. Cazador , a longtime staple of the residential neighborhood Mt. Eden, serves local game in its restaurant and house-cured meats in its delicatessen.

The city’s famous multiculturalism also plays a part: Omni , which opened in 2020 and whose head chef worked at Hong Kong’s Yardbird, makes high-end yakitori, and Little French Pastry ’s founders, originally from France, serve up mille-feuille rivaling Paris’s best.

Palm Springs  Copied to clipboard!

Spotting stars in the streets and counting galaxies in the sky read more.

Beth Coller for The New York Times

Palm Springs, California

Yes, this is the land of midcentury nostalgia, with its low-slung Modernist architecture and the recent return of the 26-foot-tall “ Forever Marilyn ” statue. But these days, there’s another headliner: the surrounding desert, and the dark skies above.

Astrotourism is on the rise, with a constellation of ways to explore the cosmos, including at the Rancho Mirage Library and Observatory , which offers tours and monthly “Swoon at the Moon” events. Unfurl a blanket on the desert floor and gaze up at the starry sky at Joshua Tree National Park . This designated International Dark Sky Park has one of the darkest skies in California, with stargazing treks and the annual Night Sky Festival .

The desert nature and history that flourish around Palm Springs are also shaping the city’s landscape, including the new Palm Springs Downtown Park , designed to reflect Indian Canyons , ancestral home of the Agua Caliente Band of Cahuilla Indians; the Agua Caliente Cultural Plaza and Museum , which, when it opens later this year, will be one of the largest Native American cultural centers on the West Coast; and new desert-inspired hotels like Azure Sky .

Kangaroo Island  Copied to clipboard!

A haven for koalas and other wild creatures, healing after devastating wildfires read more, kangaroo island, australia.

A short trip from Adelaide, South Australia’s capital, the nearly 1,700-square-mile Kangaroo Island is known for incredible wildlife, breathtaking ocean views and its status as an ecological haven — like a zoo without fences.

Three years ago, devastating fires consumed the island, wiping out wildlife and destroying a famous luxury hotel, the Southern Ocean Lodge . Efforts to rebuild are continuing, and the island is more compelling than ever to visit. New organizations that sprang up to help with the wildlife recovery offer visitors a chance to play a part in funding that regeneration.

At the Kangaroo Island Koala and Wildlife Rescue Centre , you can book a private tour to see the animal hospital facilities, or bottle-feed a joey (a baby kangaroo). At the long-established Seal Bay Conservation Park , you can watch one of Australia’s largest colonies of sea lions frolic on the beach. And in 2023 the Southern Ocean Lodge will reopen, grander and better than before.

— Besha Rodell

Vjosa River  Copied to clipboard!

Cycling through the canyons and valleys of one of europe’s last untamed waterways read more.

Shutterstock

Vjosa River, Albania

Protecting the Vjosa , one of Europe’s last undammed rivers, hasn’t been easy. After a decade of proposed projects that threatened to alter the waterway’s wild flow, its innumerable ecosystems and its valleys strewn with ancient communities, the Albanian government signed a commitment last June to create the Vjosa Wild River National Park .

Making good on that pledge, scheduled to become reality in 2023, will establish a global conservation model while preserving the country’s canyon-lined, 120-mile stretch of the 169-mile waterway, which runs from the Pindus Mountains in Greece to the Adriatic Sea, as well as including around 60 miles of tributaries.

For travelers — on trails like Albania’s new UNESCO Cycling Route (opening January 2023), which runs along the river and visits World Heritage sites like the city of Gjirokastra — safeguarding the Vjosa and its river system, with over 1,100 animal species, encourages responsible discovery of alpine settlements, where locals welcome adventurers for coffee, raki (local fruit brandy) and a chance to imbibe oft-overlooked Balkan culture.

— Alex Crevar

Accra  Copied to clipboard!

Feast first, dance later, in a hub of innovative west african cuisine read more.

Jessica Sarkodie for The New York Times

Accra, Ghana

Accra’s food scene typically consists of two schools: “chop bars” that serve traditional, cheap meals like fufu (made from pounded cassava, green plantains or yams) with tomato-based spicy soup, and pricier restaurants serving foreign fare.

Travelers to Accra, Ghana’s capital, can now see a new wave of chefs and entrepreneurs bridging this gap by emphasizing and innovating with local produce. At the Mix, a new restaurant and design hub, the West African staple gari (granulated cassava root) is dyed pink with beetroot and accompanies squid in a passion fruit sauce.

The sustainable food space in Accra is also one to watch; Ghana Food Movement , an educational group, hosts events throughout the year, including a signature Dine & Dance series in which underutilized indigenous ingredients like millet, eaten by Ghanaians almost exclusively as porridge, are made into stars over three courses. The meal is followed by a dance party, of course, in true Ghanaian fashion.

— Jessica Sarkodie

Tromso  Copied to clipboard!

A clear-skied hot spot where aurora seekers are likely to spy their dazzling prize read more.

Nerd Nomads Travel Blog

Tromso, Norway

After years of low solar activity, projections are looking up for travelers hoping to experience the aurora borealis, or northern lights. As the sun’s volatility increases, with more coronal mass ejections and solar flares, so, too, will the frequency and intensity of the aurora. Experts predict solar activity to peak in 2025, explained Trond S. Trondsen, an aurora expert at Keo Scientific , a designer of specialized optical instruments for space research in Calgary, Alberta. Already, he said, “the number of sunspots are climbing faster than predicted .”

One of the best places to see the northern lights, Tromso, Norway, is more than 200 miles north of the Arctic Circle, and is relatively accessible, as far as reliable viewing locations go. Travelers can get there either by plane or by a combination of train and bus. Cruise ships and ferries are also a possibility.

Most important, the town’s surrounding landscape, near the sea but with mountains nearby, offers enough distinct weather zones to make it likely that there will be clear skies most nights — a must for seeing the lights when they do appear.

— Ingrid Williams

Lençóis Maranhenses National Park  Copied to clipboard!

Blinding white dunes and aquamarine pools in an otherworldly natural water park read more.

Scott Baker

Lençóis Maranhenses National Park, Brazil

Want to feel like you’ve traveled so far that you’re only vaguely tethered to Earth? Welcome to Lençóis Maranhenses , a horizon of rolling, blindingly white sand dunes rising into the sun and descending into otherworldly green and blue lagoons filled with rainwater.

Forget your cell signal or trappings of comfort: There are few if any structures, people or even trees around, and the park’s location near the Equator means it’s blazingly hot during the day. Yet almost all Brazilians will tell you they want to visit this remote area to experience the sensation of playing in a lunar water park.

Logroll down the dunes, splashing into the natural pools. Traverse the area on horseback, stopping at “oases” along the way. Or be mesmerized by its immensity via helicopter tour. It’s the antidote to that claustrophobic Covid-era feeling — a vast, borderless moonscape where you can roam wild and free.

— Shannon Sims

Bhutan  Copied to clipboard!

Cliff-top fortresses and rhododendron forests on a revived trekking trail read more.

Marcus Westberg

After two and a half years of pandemic isolation, Bhutan reopened in September with changes to its longstanding “high value, low volume” tourism policy. Visitors are no longer required to travel on package tours, but Bhutan’s mandatory “sustainable development fee” increased to $200 from $65 per day.

At the same time, the 250-mile Trans Bhutan Trail, a path used for centuries as a pilgrimage and communications route, reopened after a three-year restoration that mended suspension bridges, stone stairs and long-overgrown temples. The trail stretches east to west across nearly the entire country, passing through cities, villages, farmlands and wilderness. Depending on the route and time of year, trekkers might spy the snowcapped Himalayas, visit cliff-top fortresses, scale sacred mountain passes or pass through blooming rhododendron forests.

Official guides are required, and itineraries range from half a day to more than a month. Accommodations include guesthouses, home stays, luxury hotels and well-appointed campsites on each of the trail’s 28 sections. Proceeds from trips booked with Trans Bhutan Trail , the nonprofit that led the restoration, go toward trail maintenance, educational programs, guide training and other community causes.

— Sara Clemence

Kerala  Copied to clipboard!

Learn to climb a palm tree, visit a temple during an annual festival and get a sustainable taste of village life read more.

Poras Chaudhary for The New York Times

Kerala, India

We travel to immerse ourselves in other cultures, but some forms of community tourism put residents on display without offering benefits. Not so in Kerala — a southern Indian state celebrated for its beaches, backwater lagoons, cuisine and rich cultural traditions like the Vaikathashtami festival — where the government has adopted an award-winning approach that allows visitors to experience village life while supporting the communities that host them.

In Kumarakom, one of several “ responsible tourism destinations ” in the state, visitors can paddle through jungly canals, weave rope from coconut fiber and even learn to climb a palm tree. In Maravanthuruthu, visitors can follow a storytelling trail and enjoy village street art before taking in an evening performance of a traditional temple dance.

— Paige McClanahan

Greenville  Copied to clipboard!

South Carolina

Adventure in the Blue Ridge Mountains, and on dinner plates downtown Read more

Tony Cenicola/The New York Times

Greenville, South Carolina

Set in the shadow of the Blue Ridge Mountains, Greenville has established itself on the culinary scene. The quaint city of about 70,000 has more than 200 restaurants — 85 percent of which are local, without a tie to a national chain — in its strollable downtown area alone. Visitors may come for the access to outdoor adventures, but they’ll most likely leave having been introduced to flavors from around the world.

Even as the renowned Soby’s celebrated its 25th anniversary in 2022 and two food festivals — euphoria and Fall for Greenville — attract tens of thousands of people annually, restaurants continue to crop up around the city. The second location of Charleston’s acclaimed Lewis Barbecue opened to long lines in September. Mr. Crisp , with Greg McPhee as executive chef, highlights seafood, especially its crisp-yet-tender hand-battered fish and chips. Keipi celebrates Georgian khachapuri and the country’s ancient wines; Aryana delivers a taste of Afghanistan; and Califas has brought Mexican birria tacos to Greenville.

“The real heartbeat of Greenville is a creative and diverse food community that keeps reinventing itself,” said Sid Evans, the editor in chief of Southern Living. “The food here is adventurous, and the chefs have embraced the global influences shaping the modern South.”

— Ari Bendersky

Tucson  Copied to clipboard!

A rebounding center of art and adobe with centuries-old ties to mexico read more.

John Burcham for The New York Times

Tucson, Arizona

Barrio Viejo, an area of more than 150 acres in Tucson, is the largest barrio in the United States and exemplifies Tucson’s connection to Mexico, with centuries-old Sonoran adobe architecture.

This year, the neighborhood, which has one of the most diverse racial, cultural, religious and ethnic populations in the country, will receive National Historic Landmark designation . Revival projects include the restoration of the 300-seat Teatro Carmen , built in 1915 and later converted into the Black Elks Club , and female-owned boutique hotels, like the Citizen in the former home of the Tucson Citizen newspaper and the Downtown Clifton in a once-faded motel.

Take the Tucson Origins Tour by Borderlandia , which specializes in tours of the U.S.-Mexico border area, for a deep dive into history. Then explore the famed Etherton Gallery and Andrew Smith Gallery , both in new spaces. Don’t forget Barrio restaurants like the local coffee drinkers’ favorite EXO Roast , housed in an 1885 adobe home, and the Coronet , which moved to the neighborhood in 2019.

— Daniel Scheffler

Martinique  Copied to clipboard!

Creole culture, giant ferns and hummingbirds that don’t back down from a staring contest read more.

Martinique,

While travel was frozen in 2020, Martinique celebrated the induction of its traditional yole sailboat — a lightweight craft kept upright by crew members, who use their body weight as ballast by sitting on poles that extend over the sides of the hulls — on the UNESCO Intangible Cultural Heritage List. In the fall of 2021, the entire island was named a UNESCO Biosphere Reserve , recognizing the destination’s commitment to sustainable economic and social development.

Islanders are awaiting yet another decision from UNESCO, which they hope will name the nearly 4,600-foot volcano Mount Pelée and the Pitons du Carbet range to the World Heritage List. The region represents “the diversity of Martinique,” said Alex Dobat, who owns Natiyabel , a scuba diving and hiking outfitter (whose name means “nature is beautiful” in Creole), who described ferns the size of trees, wild begonias and hummingbirds “staring at you quietly.”

Tourism officials are counting on the UNESCO certifications to attract ecotourists to its peaks, rainforests, reefs and Creole culture.

— Elaine Glusac

The Namib Desert  Copied to clipboard!

Southern Africa

1,000-foot dunes and crashing waves along a nearly uninhabited coastline Read more

The Namib Desert, Southern Africa

Along the desolate coast of Namibia, 1,000-foot-tall sand dunes descend into the sea. During low tide, intrepid adventurers can drive along the beach, past towering yellow dunes on one side and the South Atlantic’s churning waters on the other. This is the Namib, the world’s oldest desert, and the perfect place for a long road trip . After almost three years of Covid-19 restrictions, it’s hard to imagine a place where you can feel more free.

“Namib” means “vast place” in Khoekhoegowab, a language spoken in many parts of Namibia. It’s astonishingly easy to get lost in this almost entirely uninhabited expanse of sand, where you might travel for days without seeing another human being.

In the Namib-Naukluft National Park, travelers can go back in time at the Deadvlei, where 600-year-old trees stand eerily lifeless, preserved by the dry air; challenge themselves to climb the 100-story Big Daddy Dune; observe desert-adapted wildlife like oryx and springbok; and even see mysterious fairy circles .

— Jen Guyton

The Alaska Railroad  Copied to clipboard!

470 miles of mountains, glaciers and grizzlies from the comfort of a glass dome read more.

Christopher Miller for The New York Times

The Alaska Railroad,

Since 1923, the Alaska Railroad — the last railroad in the United States to carry both people and freight — has connected millions of passengers and trade goods over 470 miles of track, from Seward to Fairbanks. This year is the centennial of its operation and a celebration is planned in Nenana, where President Warren G. Harding drove in the golden spike on July 15, 1923, completing the railroad.

Operational well before Alaska became a state, in 1959, the railroad is an environmentally friendly way for passengers to see wilderness, and even the aurora borealis, without sacrificing comfort: Glass-domed rail cars make viewing easy. It is also the only remaining flag-stop major railroad in the country. Passengers can wave a flag to embark or disembark, gaining access to more remote locations, including harder-to-reach areas of the Chugach National Forest, through a partnership with the U.S. Forest Service.

Sights along the way include Denali, North America’s tallest peak, and Kenai Fjords National Park. History buffs can view a special exhibit at the Anchorage Museum that runs from May to February 2024, chronicling the railroad’s history.

— Charu Suri

Fukuoka  Copied to clipboard!

Savoring an endangered street-food tradition on the often overlooked island of kyushu read more.

Fukuoka, Japan

Fukuoka, a subtropical city perched on the northern shore of Kyushu, is one of the few remaining places in Japan where you will see rows of yatai — open-air street-food stalls resembling boxes of neon light. Many sell traditional foods like ramen, yakitori and oden, but if you stroll along the riverfront on Nakasu, a small island that is Fukuoka’s red-light district, you’ll find some diversity with wine, coffee, and even French sausages and garlic toast.

Yatai were a common sight across Japan in the 1950s, but during the 1964 Summer Olympics, the authorities had them removed to project an image of economic recovery. In the present, Fukuoka is the only city left that’s fighting this bureaucracy. The government has acknowledged the cultural significance of yatai by increasing the safety and quality of the food and by offering more licenses in 2022. Even so, the number of yatai has fallen drastically to around 100 stalls today from more than 400 in the ’60s. Pull up a seat while you can and enjoy rubbing shoulders with strangers over supper again.

— Harvard Wang

Flores  Copied to clipboard!

An island paradise where crater lakes change color and nine-foot dragons roam read more.

Lauryn Ishak for The New York Times

Flores, Indonesia

The term “fairy-tale getaway” is overused, but what else do you call a far-off, unspoiled, Southeast Asian island with nine-foot Komodo dragons, active volcanoes, white-sand beaches, coral gardens, rushing waterfalls and color-shifting crater lakes reputed to house departed spirits?

Such are the allures of Flores, one of the roughly 17,500 islands of the Republic of Indonesia. An hour’s flight from Bali and far less visited, Flores may be seeing more visitors with the scheduled opening late this year of Kodi Bajo , a luxury resort in the fishing town of Labuan Bajo. Operated by the group behind the NIHI hotel on Sumba, a nearby Indonesian island, Kodi Bajo will offer sumptuous hillside accommodations and views of the nearby Komodo National Park archipelago — the only place in the world inhabited by the famous giant lizards.

— Seth Sherwood

Guadalajara  Copied to clipboard!

Celebrating queer culture’s diversity and l.g.b.t.q. athletes from around the globe read more.

Adrian Wilson for The New York Times

Guadalajara, Mexico

Travel has always been a way to experience diversity, and in 2023 you’ll find a variety of sexual expression and shifts in traditional gender roles in Jalisco’s capital. This fall, the city will co-host (with Hong Kong) the 11th annual Gay Games . Athletes from around the world — of varying ages, sexual orientations and levels of athletic experience — will participate in 20 sports.

The city is also home to the annual Prohibido festival , during which an abandoned theater is transformed into a celebration of sexual diversity through art installations, interactive experiences, live music and talks about polyamorous and nonbinary culture. In Guadalajara, too, women take on nontraditional performance roles. On most nights, you can hear one of almost a dozen female mariachi bands from the area at Hotel Riu Plaza Guadalajara or El Patio, a restaurant. There are also local performances by female cowboys, known as escaramuzas, who present their choreography on horseback.

The city is considered by some to be Mexico’s drag capital, with numerous performers and shows. Guadalajara has also developed “antiturista” maps, including one for L.G.B.T.Q. travelers, that provide a local’s perspective on places to see and stay.

— Maggie Jones

Tassili n’Ajjer  Copied to clipboard!

Rock art, sandstone pillars and a glimpse at a lost saharan history read more.

Tassili n’Ajjer, Algeria

Often overshadowed by its neighbor, the tourism giant Morocco, Algeria — a stone’s throw from Mediterranean Europe and a mere three-hour flight from London — has recently relaxed its visa policies, allowing for much easier exploration of the country. While most visitors tend to stick to the coastal north, which contains some of the region’s best preserved Roman ruins, Africa’s largest country also contains its largest national park.

Virtually unknown to the outside world, Tassili n’Ajjer is eight times the size of Yellowstone. At the heart of the vast landscape of Saharan sand and stone lie the deep red dunes and pillars of Tadrart Rouge. Accessible only by a four-wheel-drive vehicle, this astonishingly striking national park is home to thousands of ancient works of rock art, stretching back to when the desert was a thriving savanna, as well as to a very much living nomadic Tuareg culture.

— Marcus Westberg

Kakheti  Copied to clipboard!

New flavors and ancient winemaking traditions in tiny hilltop towns and green valleys read more.

Irma Laghadze

Kakheti, Georgia

The mountainous nation of Georgia’s 8,000-year-old winemaking tradition is at the center of several new trends in the wine world, including skin-contact (a.k.a. orange ) wines, amphora fermentation and charismatic grape varieties like saperavi. As a result, Georgian wine exports to the United States recently topped one million bottles and are growing at almost 29 percent annually, as Wine Enthusiast recently reported .

For wine lovers, a tasting trip to estates like Vazisubani and Kardanakhi in Kakheti offers a chance to discover new wines in a landscape of tiny hilltop towns and verdant valleys framed by the Caucasus. Many wines are made in traditional pointed qvevri clay vessels that are buried in the earth.

To complement the experience, local chefs have started offering cooking classes where gastronomes can learn how to make the meaty dumplings known as khinkali and other dishes from what Saveur magazine called “Europe’s great unsung cuisine.”

— Evan Rail

Nîmes  Copied to clipboard!

A sunny mediterranean morsel whose charming streets are studded with roman monuments read more.

Joann Pai for The New York Times

Nîmes, France

Nîmes is that rarest of Gallic delicacies — a sunny southern French city with great charm and fascinating architecture and museums that hasn’t yet become thronged with tourists like Arles or Avignon.

The city has a growing word-of-mouth reputation for the excellence of its dining options, which include everything from Michelin two-star restaurants like the chef Pierre Gagnaire’s Duende at the recently renovated Hotel Imperator to exceptionally good lunchtime dining in Les Halles de Nîmes, a covered food market, where the Halles Auberge and La Pie Qui Couette offer first-come first-serve counter service at noon. The latest local buzz is about the chef Georgiana Viou, originally from Benin, who serves up her personal and very delicate Afro-Provençal cooking at Rouge , the restaurant of the elegant new 10-room Margaret-Hôtel Chouleur in a landmarked mansion in the heart of the Écusson, or Old City. Le Coin and Menna, two excellent cosmopolitan modern French bistros — a type of restaurant that’s new to Nîmes — are not far away.

Shed some calories after a meal by taking in the sights of the Rome of France, a sobriquet explained by the most spectacular collection of Roman monuments in Europe outside of Italy.

— Alexander Lobrano

Ha Giang  Copied to clipboard!

A two-wheeled thrill ride leads to mountainside settlements where hmong and tay culture lives read more.

Ha Giang, Vietnam

The several-day loop by motorbike through the Ha Giang highlands in northern Vietnam is not for the timid. Getting to the city of Ha Giang takes six hours by road from Hanoi, and the loop’s steep roads, serpentine passes and recurring switchbacks can make the journey both treacherous and exhilarating.

This remote tableau of soaring peaks and cavernous valleys inspires a deep connection to the landscape and its inhabitants. Veer off the main road onto the narrow ribbons of concrete streaking the mountainsides and into the Hmong and Tay settlements dotting the hillsides and hollows. To learn more about their cultures, you can hire a guide from QT Motorbikes and Tours .

Road improvement projects and new high-end accommodations have made the loop more accessible and inviting. Don’t miss a boat ride through the canyon on the emerald river at Ma Pi Leng Pass.

— Patrick Scott

Salalah  Copied to clipboard!

A historic frankincense-trading center where the desert erupts in waterfalls read more.

Salalah, Oman

With last year’s World Cup drawing attention to the built environment elsewhere in the Persian Gulf states, seaside Salalah, Oman, offers visitors a chance to see the region’s natural beauty. Depending on when you go, the area is either lush and green and blanketed in thick fog, or basking in sunlight and a warm breeze.

During the khareef (monsoon), the valleys and riverbeds are flooded with fresh water, and the mountains flow with waterfalls. The city is also home to Al Baleed Archaeological Park and the Museum of the Frankincense Land , which provides a visual history of the ancient incense trade and the associated export routes to the rest of the world. (A nearby collection of sites, known as the Land of Frankincense , is on the UNESCO World Heritage List.) Another draw is the collection of historical ports spread along the coast.

The population of Salalah, one of Oman’s largest cities, is around 330,000, so it’s easy to find oneself alone in the crystal clear waters of the area’s many tranquil beaches, including Mugsail, Fazayah and Haffa.

— Noa Avishag Schnall

Cuba  Copied to clipboard!

An island of music and white-sand beaches ripe for rediscovery as the united states eases travel restrictions read more.

Robert Rausch for The New York Times

With its sea-sprayed, pastel facades, white-sand beaches and tobacco-rich valleys, Cuba sits tantalizingly close to the United States, though it often feels out of reach — especially in recent years, when the Trump administration reinstated strict rules for American citizens hoping to visit.

But a confluence of factors just made travel to the island nation a bit easier. Last spring, President Biden relaxed many of the restrictions imposed by his predecessor. And in November, American Airlines resumed flights beyond Havana, adding departures to the beach town Varadero and the interior city Santa Clara, a regional capital steeped in revolutionary history. More flights from other carriers are set to begin in the coming months.

Cuba’s people are as generous with their stories — of history, family, even politics and protest — as they are with their music, an omnipresent, joyful soundtrack thrumming through the island’s cities and towns. Less than two years after historic protests were met with harsh repression, and as the country rebuilds from Hurricane Ian, travel to Cuba and support of its people may never be more valuable.

— Lauren Prestileo

Odense  Copied to clipboard!

A mystical new museum and garden with all you need to write your own fairy tale read more.

Andreas Meichsner for The New York Times

Odense, Denmark

Designed by the Japanese architect Kengo Kuma & Associates, the new Hans Christian Andersen Museum in Odense, on the island of Funen, is more than a museum. It’s a mystical land, featuring labyrinthine gardens that double as a public park.

The museum explores Andersen’s literary interplay between real and imaginary: You can gaze up at the sky through a glass dome and feel like the Little Mermaid; roam sunken courtyards, illuminated by sunlight splintering through trees; and engage with exhibits by contemporary artists in cylindrical spaces wrapped in latticed timber that suggest the city’s traditional thatched-roof houses. The museum is as much about telling stories as it is about imagining your own: Creativity is encouraged at the magical Ville Vau children’s center, where children can paint, draw, write and play dress-up amid colorful scenes from Andersen’s fairy tales.

Time your visit with Odense’s summertime H.C. Andersen Festivals , and then find artistic inspiration, as Andersen did, by venturing across his home island of Funen, the “garden of Denmark,” with its storybook castles (the moated Egeskov is the stuff of dreams), heather-coated hillsides and misty coastline.

Uluru-Kata Tjuta National Park  Copied to clipboard!

The shape-shifting sandstone heart of a continent and its indigenous heritage read more.

Matthew Abbott for The New York Times

Uluru-Kata Tjuta National Park, Australia

At Uluru, time stretches, dissolves. Over 500 million years old, the 1,142-foot sandstone monolith in Uluru-Kata Tjuta National Park is a shape-shifter: aflame in pink, orange and violet through the day; its crevices gush with the rain, its surroundings erupt with wildflowers.

Now, Uluru is a symbol of urgency. In 2017, it was the site of the Uluru Statement From the Heart , which calls for an Indigenous “voice to Parliament” to be enshrined in Australia’s Constitution. Prime Minister Anthony Albanese announced there would be a national referendum on the issue in 2023.

Uluru is sacred to the Anangu people, who protect and manage the land, and for decades tourists climbed the rock against their wishes. Climbing was banned in 2019, and now visitors can take a 5.8-mile walk around Uluru’s base to experience its splendor. The ban was a rare victory for Indigenous rights and cultural respect, and evidence that even deep-rooted attitudes can change.

— Tacey Rychter

Boquete  Copied to clipboard!

A slope-side nirvana for coffee geeks, waterfall hikers and white-water rafters read more.

Paul Castillero

Boquete, Panama

Geisha, among the world’s most expensive coffee varietals, thrives on the slopes of the Barú Volcano, near Panama’s western border. In recent years, specialty coffee geeks the world over have gravitated here, encouraging coffee farms around the highland town of Boquete to act more like Bordeaux vineyards. New cupping rooms and bodega tours have been added at farms like Lamastus Family Estates , Chevas Coffee Estate and Finca Altieri , while coffee-themed hotels — including Finca Lérida and Panamonte — have updated their facilities.

In Boquete’s town center, which acts as a base for adventure activities like waterfall hikes and white-water rafting, the noted Panama City chef Mario Castrellón has opened a branch of the coffee roaster Café Unido , as well as a restaurant and bar with seasonal menus and Geisha-infused cocktails, in the new Selina hostel . The bold, 60-room property straddles a small river, with rooms ranging from beds in concrete cylinders to luxe suites.

— Nicholas Gill

Tarragona  Copied to clipboard!

An unsung artsy seaport rich in well-preserved roman ruins, and delicious tapas read more.

Tarragona, Spain

Long upstaged by the flash of Barcelona, this unsung waterfront city on the Costa Daurada is a culturally rich alternative, with thriving Catalan traditions, from the famous castells (human towers, formed by people standing on one another’s shoulders) to earthy Romesco sauce, often served with grilled fish and vegetables, and best enjoyed in El Serrallo, a maritime neighborhood.

But what elevates the Tarragona experience is the past: This is one of the oldest Roman settlements in the Iberian Peninsula. The impressively preserved Tarraco ruins, a UNESCO World Heritage Site, transform the city into an open-air museum, from the mighty Roman walls to the amphitheater framed by the Mediterranean.

Against this ancient backdrop, the city is in the midst of change: a revitalized port, new low-cost fast trains to the region and a growing contemporary arts scene. Perhaps the best way to savor it is to partake in a paseo: Stroll the Rambla Nova, grazing on tapas along the way, to the aptly named Balcó del Mediterrani observation point, where touching the iron railing is said to bring good luck.

Charleston  Copied to clipboard!

A powerful space will examine a city’s past and honor the african american legacy read more, charleston, south carolina.

Charleston’s brutal history of slavery can be overshadowed by a romanticized portrait of a city with charm, award-winning restaurants and plantation gardens. The planned opening of the $100 million International African American Museum this year will help comprehensively display the city’s complicated past.

The I.A.A.M. occupies the former Gadsden’s Wharf, where an estimated 30,000 African captives landed during the trans-Atlantic slave trade, more than at any other site. The sleek, single-story building floats atop 18 pillars clad in tabby, a kind of concrete made from oyster shells, and houses a genealogy center, a social justice action lab and 10 exhibit galleries that include stories of slavery and the Great Migration. A public outdoor space offers an African Ancestors Memorial Garden featuring indigenous plants like Lowcountry sweet grass and Canary Island palm trees.

This spring, the Charleston tourism board will debut a comprehensive guide to Black-owned businesses to elevate the overlooked successes of creative locals.

— Lauren Matison

Cayos Cochinos  Copied to clipboard!

Planting coral and counting sea turtles where there are no cars or roads read more.

Cayos Cochinos, Honduras

Off the northern coast of Honduras, the Cayos Cochinos archipelago, part of a marine preserve where commercial fishing is banned, encompasses about 300,000 acres, two main islands and 13 small cays, with a collective population of about 200 Indigenous Garifuna residents.

Before the pandemic, the nonprofit Cayos Cochinos Foundation, which manages the reserve, derived much of its funding to study and protect its biodiversity from the fees paid by day-trippers to snorkel there. Now, the nongovernmental organization is gently opening itself to tourism, allowing visitors to stay in basic cabins (from $45 a night) that previously hosted exclusively scientists.

Between scuba dives and hikes to see pink boa constrictors and black-chested spiny-tailed iguanas, travelers can volunteer to propagate new coral or count sea turtles. Travel to the islands, which are roadless and free of cars, also supports the Garifuna community, which offers guide services, restaurants and tastings of the local root-infused spirit, guifiti.

Burgundy Beer Trail  Copied to clipboard!

Paying homage to hops and yeast in a region where wine has long reigned read more.

Burgundy Beer Trail, France

Wine lovers have long revered the great vintages of Burgundy. Now, beer lovers have their eyes on the Burgundy region, following the arrival of head-turning new breweries like Ammonite , Vif , Independent House and 90 BPM , all within 90 minutes of one another, and all rated among the best in France by fans on sites like Untappd and RateBeer .

Winemaking influences these new brewers, some of which employ solera barrel systems (like those used to age and blend sherry and Madeira wines), natural yeast, small oak barrels and other tools and techniques most often used by vintners.

For years, France has been a laggard in the global craft beer revolution, running far behind neighboring countries like Spain and Italy. The emerging beer trail in Burgundy’s wine region shows how France might soon develop an enviable beer culture of its own.

Istanbul  Copied to clipboard!

Reviving a city’s historic architecture just in time for modern turkey’s centennial read more.

Maria Mavropoulou for The New York Times

This October, the Turkish Republic celebrates its 100th anniversary, and to mark the occasion, Istanbul’s local government has invested millions in giving historic structures new life.

Among them: Feshane, a factory that manufactured the iconic Turkish hats and one of Istanbul’s first steel buildings, will become one of its largest art centers; west of the old city, a comprehensive restoration of the stone-and-brick Mevlanakapi city walls with their 22 towers dating back to the fifth century, will transform them into a four-and-a-half-mile walking path; and the Botter Apartment, one of Istanbul’s earliest Art Nouveau buildings, whose bottom floor was originally a studio for the sultan’s private tailor, will be turned into a fashion design center.

There’s more. Art museums are planned for the former Yedikule gasworks and the Halic Shipyard, one of the world’s oldest still in operation. And most notably, the newly built Istanbul Modern museum, designed by the architect Renzo Piano, will open its doors along the Bosporus in Karakoy, showcasing the works of notable Turkish artists such as Fahrelnissa Zeid and Erol Akyavas.

— Nora Walsh

Taipei  Copied to clipboard!

Floating sky lanterns and soaring skyscrapers in a sprawling, thrumming capital read more.

Taipei, Taiwan

Taipei is a glorious assault on the senses, a capital with stunning natural beauty, low crime, and clear air despite its immense urban sprawl. From its neon-lit night markets to its Qing Dynasty temples, visitors can feel the quiet drum of independent pride, however fragile its future.

Beijing, which sees self-ruled Taiwan as an unruly child, continues to assert its desire to reunify with Taiwan and put the island firmly back under its control. But for now, a visit to this city offers a riot of culinary and cultural pleasures. In 2023, the island’s third-tallest skyscraper will open, and the Taiwan Lantern Festival , a beloved tradition in which thousands of glowing lanterns float skyward in tandem, will return to Taipei after more than two decades.

Taipei’s future is uncertain. But in 2023, it remains an ideal place to gape at the sheer power of human innovation.

— Debra Kamin

El Poblado  Copied to clipboard!

Medellín, Colombia

A chic shopping district, pulsing nightlife and rainbow-colored macaws Read more

Federico Rios for The New York Times

El Poblado, Medellín, Colombia

In the 1600s, Spanish settlers established El Poblado, “the village,” along the Medellín River. Eventually, the larger city of Medellín grew to the north, and El Poblado became a rural getaway for wealthy Colombians.

Today, it is once again a center of activity. The grid of two- or three-story homes has blossomed with shops and restaurants, interspersed with boutique hotels rising above the treetops. Nearby, gushing waterfalls and rainbow-colored macaws add to the lush tropical vibe.

An afternoon roaming the neighborhood, popping into Mon y Velarde for menswear or Makeno for artisanal home goods, followed by coffee at Pergamino or modern Colombian cuisine at Oci.Mde , is a worthy entry on any South American traveler’s bucket list. Stay out late enough to see the area transform into the pulsing heart of the city’s nightlife, with D.J.s on the rooftops and dance parties in the streets.

Lausanne  Copied to clipboard!

Switzerland

Spectacular views of Lake Geneva and an exploding architectural and artistic scene Read more

Clara Tuma for The New York Times

Lausanne, Switzerland

Already blessed with a sublime Lake Geneva location and dramatic mountain views, Lausanne, Switzerland’s fourth-largest city, has been adding architectural and artistic beauty to its repertoire as well.

Known as Plateform 10 , the city’s three-year-old arts district recently inaugurated a bold new building that resembles an artfully cracked block of white stone for a pair of museums. Photo Elysée is dedicated to exhibiting photography in all its forms, while MUDAC is a haven of five creative outlets: design, glasswork, ceramics, jewelry and graphic art. The two institutions join the new home of the city’s international art museum, the Musée Cantonal des Beaux-Arts , which moved into its ridged, rectangular building in 2019.

Methana  Copied to clipboard!

A hike, a stroll or a run into the bronze age followed by a soak in an ancient tub read more.

Methana, Greece

Athens’s nearest active volcano, Methana, sits on a peninsula of the same name some 30 miles southwest of the Greek capital. Though largely unknown to tourists, the area is slowly evolving, in part because of its increasing popularity as a hiking destination.

In recent years, groups of locals have managed to reopen and map old walking paths, some of which date back to the Mycenaean Era, creating hiking trails that attract visitors from around the world. (So far, more than 18 miles have been cleared and marked.) The Methana Volcano Challenge , first organized in 2021, offers a trail run across the peninsula’s sloping landscape.

Visitors to this volcanic peninsula can also enjoy several hot springs, the most interesting of which is an ancient (and recently renovated) tub known as the Pausanias Baths near the village of Agios Nikolaos.

— Demetrios Ioannou

Louisville  Copied to clipboard!

A rising l.g.b.t.q. scene with quilts, drag shows, the derby and, of course, bourbon read more, louisville, kentucky.

One of the oldest cities west of the Appalachian Mountains, and arguably among the most beautiful, Louisville somehow flies under the radar. This despite its graceful 19th-century park system , designed by Frederick Law Olmsted, and its bourbon-fueled convivial spirit.

Today, its L.G.B.T.Q. scene is also thriving, with hot spots like Chill Bar and Play Dance Bar , which hosts regular drag nights featuring touring artists. (The city has also earned top marks from the Human Rights Campaign’s Municipal Equality Index for seven years running and is home to two new L.G.B.T.Q. community centers.) This spring brings Hotel Genevieve , from the Texas-based Bunkhouse Group, which offers Louisville-inspired touches like décor that pays homage to the city’s rich quilting heritage, an on-site market selling work from local artists and bourbon selections from neighboring Rabbit Hole Distillery .

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

Manaus  Copied to clipboard!

River-to-table cuisine and ancestral recipes in the heart of the amazon read more.

Manaus, Brazil

Michelin-starred restaurants in São Paulo use Amazonian ingredients to appear exotic, but in Manaus, where you can sip steamy gourds of tacacá from a stand in front of the Teatro Amazonas or wander past plastic bottles of tucupi, the juice squeezed from grated cassava, in Adolpho Lisboa Municipal Market, Amazonian ingredients are a fact of life.

At the Indigenous-owned Biatüwi , a restaurant that pays homage to ancestral recipes and cooking techniques, drinks are made from fermented purple yams, and chiles are used to purify river fish in piquant stews like quinhampira.

Then there’s the chef Felipe Schaedler, who has helped threatened Yanomami communities commercialize their native mushrooms and runs two restaurants of his own: Banzeiro and Moquém do Banzeiro . Steering away from traditional preparations, Mr. Schaedler reimagines ingredients like lemon-grass-flavored ants and tambaqui ribs in a modern format, as do the bistros Caxiri , set in a colonial building overlooking Largo de São Sebastião, a grand plaza, and Fitz Carraldo, in the boutique hotel Villa Amazonia .

Vilnius  Copied to clipboard!

A 700-year-old survivor ready to party like there’s no tomorrow read more.

Gordon Welters for The New York Times

Vilnius, Lithuania

Lithuania’s cobblestoned capital has a long history of bootstrap survival. Occupied once by the Nazis and twice by the Soviets, Vilnius has a story that is complex and fascinating to explore. Its architectural riches span from Gothic to Renaissance to Baroque; grand churches rub shoulders with quaint timber homes on leafy streets.

In 2023, the resilient city celebrates its 700th birthday with a full year of revelry. A light festival , free music performances and the first Vilnius International Biennial are all on the calendar. Artificial intelligence will resurrect one of the city’s first operas from the 17th century, and an exhibition space will allow visitors to virtually explore Vilnius’s streets as they looked more than 200 years ago.

Ringing in its eighth century, Vilnius reminds travelers that, when viewed through the long lens of history, our own uncertain times are fleeting.

Macon  Copied to clipboard!

1,100-year-old native american mounds and deep rock ’n’ roll roots read more.

Macon, Georgia

The area around Macon has been home to multiple Native American tribes for 12,000 years. That history will be acknowledged this year, when Georgia is expected to get its first national park: The Ocmulgee Mounds, some of the most significant prehistoric Indigenous mounds in North America, date to the year 900, and are now a national historical park .

The national park will include the Bond Swamp National Wildlife Refuge , for a total of 50,000 acres, and offer a network of exquisite hiking trails and artifacts from American Indian culture. Management will be shared by the Muscogee Nation and the National Park Service.

Additionally, the city, whose musical roots run deep — Little Richard, the Allman Brothers and Otis Redding all got their start here — is celebrating its 200th anniversary with a new 10,000-seat amphitheater . Visitors can check out the Hotel Forty Five , a boutique hotel that opened downtown last year and that was named both for the angle of the street on which it sits and as a nod to musical history.

— Ondine Cohane

Madrid  Copied to clipboard!

Kicking off a worldwide tribute to picasso in a place that’s a masterpiece unto itself read more.

Emilio Parra Doiztua for The New York Times

If art is a universal language, as travel often reveals, Pablo Picasso’s antiwar “ Guernica ” may be one of its most potent symbols.

The Spanish and French governments recently announced the Picasso Celebration 1973-2023 in front of the famous painting at the Reina Sofia museum, kicking off a transnational commemoration of the 50th anniversary of the artist’s death. The worldwide tribute, from Madrid to Paris to New York City, includes some 50 exhibitions, many of which explore the artist through the lens of the present day. Madrid leads the way, with tributes throughout the year, including “Picasso. The Sacred and the Profane” at the Thyssen-Bornemisza ; “Picasso 1906. The Turning Point” at the Reina Sofia ; and an exhibition exploring Picasso and El Greco at the Prado .

During Picasso’s anniversary year, it’s worth noting that the city’s artistry isn’t just within its museums, but outside as well: Madrid’s cultural core is an urban masterpiece of art, nature and light, and in 2021, the entire area of the Paseo del Prado and verdant Parque del Buen Retiro, called “Landscape of Light,” was designated a UNESCO World Heritage site.

Grand Junction  Copied to clipboard!

A bonanza of canyons, arches and cliffs, without the hordes of tourists read more.

Grand Junction, Colorado

On Colorado’s Western Slope, arid Grand Junction offers attractions similar to those of Moab, Utah, the gateway to Arches National Park, without the throngs.

The area around the Colorado alternative has the second-largest concentration of natural arches in the country in Rattlesnake Canyon, where some 35 sandstone spans are part of the roughly 123,700-acre McInnis Canyons National Conservation Area , reachable via off-road vehicle or a strenuous 14-mile round-trip trek. More convenient hiking trails in the Colorado National Monument — where geologic uplift and erosion formed monoliths of the same Entrada sandstone found at Arches — lie within about 10 minutes of town.

The 2021 opening of the Palisade Plunge adds a 32-mile descent — from the world’s largest flat-topped mountain, 10,000-foot Grand Mesa, down to the Colorado River — to the area’s biking challenges. All trails lead back to downtown Grand Junction, filled with shops, craft breweries, locavore restaurants and wine-tasting rooms from area vineyards.

La Guajira  Copied to clipboard!

An unspoiled land of orange-sand beaches and flamingo-lined lagoons read more.

La Guajira, Colombia

The remote and arid La Guajira peninsula, straddling Colombia’s border with Venezuela, remains largely unknown to international tourists — in spite of its dramatic salt flats, flamingo-lined lagoons and orange-sand beaches.

Terrorist activity made this area mostly off limits until 2016, but eco-minded hotels, including La Casa del Pavo Real and Hotel Waya Guajira , have spread along the peninsula, relying on increased flights to Riohacha, the regional capital, and nearby Santa Marta.

This region is the home of the Indigenous Wayúu people, who have expressed concerns that giant development projects may irreparably alter their ancestral lands. Tour operators visit Wayúu weavers known for their chinchorros, the colorful hammocks that take months to make, and their rustic kitchens, where cooks like Zaida Cotes showcase traditional cuisine based on salted fish, goat meat and purple corn.

Bergamo and Brescia  Copied to clipboard!

Open-air theater, art, music and a plateful of local delicacies in a cultural crossroads read more.

Andrea Wyner for The New York Times

Bergamo and Brescia, Italy

Milan may outshine Bergamo and Brescia , but in 2023 a spotlight will fall on these two Lombardy cities after they were jointly named the Italian Capital of Culture . More than 100 art projects, music and theater events (some open-air), nature walks and new bike routes are ​meant to map a way forward after the tragic headlines this northern region generated in 2020, when it was more ravaged by the coronavirus than anyplace else in Italy.

Bergamo is distinctive for its ancient, walled Città Alta (Upper Town) and modern Città Bassa (Lower Town), the two connected by ​narrow roads, a funicular and a footpath. Brescia, around 30 miles southeast , is a handsome crossroads of Roman, medieval and Renaissance sites .

Outstanding food is another draw — it’s Italy, after all — with menus in both areas featuring creamy, nutty polenta taragna and variously stuffed crescents of casoncelli swirled with butter and sage — little pasta miracles that prove how good life can still be.

— Julie Besonen

American Prairie  Copied to clipboard!

A vast, and growing, swath of nature where you can still feel tiny read more.

Janie Osborne

American Prairie, Montana

With its wide-open skies and boundless horizons, American Prairie is ideal for visitors seeking a respite from the fast pace of modern life. A vast nature preserve founded by a Montana nonprofit, A.P. has been accumulating grasslands since 2004. It currently consists of 455,840 acres — and the preserve continues to expand by acquiring private properties that connect to surrounding public lands. The goal: to create a contiguous, three-million-acre reserve and restore a disappearing ecosystem.

A.P. offers a broad range of activities, including leisurely walks, cross-country skiing and expert-level hiking, biking and paddling. Paved roads lead to Antelope Creek Campground, which features an interpretive trail and distant views of the Little Rockies. Buffalo Camp, accessible by gravel roads and situated among the reserve’s largest bison herd, is a little farther off the beaten path and provides a chance to see a buffalo jump, a cliff traditionally used by Indigenous peoples to harvest bison.

— Janie Osborne

Eastern Townships  Copied to clipboard!

A leisurely journey through the countryside with stops for wine, cheese and poutine read more.

Eastern Townships, Quebec

This is slow travel at its best: Pedal across the quiet Quebec countryside, refueling on local cheese, wine and, yes, poutine. Montreal and Quebec City are the stars of the region, but the bucolic, lake-laced terrain between them is often relegated to fleeting glimpses from the windows of a rental car.

The Eastern Townships — Canada’s New England, with French flair — deserves a visit all its own, and especially now, with the recent debut of the Véloroute Gourmande . The 150-mile cycle route traces the Route Verte and Trans Canada Trail across this charming region dotted with flower-festooned villages, and features more than 100 epicurean stops along the way, from farmers’ markets to maple groves to fromageries to vineyards.

Try the lush, sweet vin de glace (ice wine), made from ripe grapes that have frozen naturally on the vine, at Le Cep d’Argent , and the buttery Brise des Vignerons at the family-run Fromagerie des Cantons , one of the first in the area to develop cheese exclusively from Jersey cows, a nod to the region’s British influences.

New Haven  Copied to clipboard!

Connecticut

A home to tinkerers and rebels, and a treasure trove of contemporary art and architecture Read more

New haven, connecticut.

Connecticut’s third-largest city is a historic, mostly walkable and bikeable seaside town with distinctive neighborhoods, an encyclopedic collection of great American architecture, a thriving cultural life and one of the best food scenes in the country for a city of its size (134,000).

Founded in 1638, it’s a place where people have always tinkered with, mused about and challenged the status quo, which is why the New Haven Preservation Trust is now looking at saving the modernist buildings of the 1970s, which many see as disastrous examples of urban renewal. Discover one of the best of these brutalist concrete buildings by checking into the new Hotel Marcel , named for its architect, Marcel Breuer. Recently renovated, it’s become the first completely solar-powered, energy-neutral hotel in the United States.

Check out NXTHVN , a cutting-edge, community-focused arts center founded in 2019 in two abandoned factory buildings in the Dixwell neighborhood that has become the heart of a vibrant African American artists’ community. And then treat yourself to a great meal — maybe crispy artichokes with Parmesan aioli and pork belly with Tuscan cabbage and apple mostarda — at the recently opened Villa Lulu .

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South Dakota

Pine forests, powwows and a climb up to Crazy Horse’s giant granite face Read more

Benjamin Rasmussen

The Black Hills, South Dakota

The Lakota people trace their creation to the He Sapa, or Black Hills, a mountain range of dramatic peaks and pine forests in an area that is South Dakota’s chief tourism attraction.

Now, representatives of all nine tribes in the state — working as the South Dakota Native Tourism Alliance — are having a say in how to experience Native American sites with the publication of a new tribal nations’ visitors guide , including destination suggestions and tips on visitor etiquette. The assembly helped identify the Great 8 , eight sites and experiences — among them powwows, or dance celebrations — that are significant to Indigenous culture, with a concentration in the Black Hills. These include Bear Butte State Park where hiking trails may lead past prayer cloths tied to trees, 7,244-foot Black Elk Peak, the state’s highest, and the Crazy Horse Memorial .

The massive sculpture of the Lakota warrior turns 75 next summer, when the biannual Volksmarch will allow hikers to ascend the carving, still under construction, and stand beneath Crazy Horse’s more than 87-foot-tall granite face.

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Bosnia and Herzegovina

A living museum of resilience where empires and cultures have long intersected Read more

Todd Heisler/The New York Times

Sarajevo, Bosnia and Herzegovina

Sarajevo’s history lives in the present. There is the Latin Bridge, where a certain archduke was assassinated, catalyzing World War I. There are buildings still pockmarked by shells from the siege three decades ago. And there is the intricate interplay of empires, from the Ottoman to the Austro-Hungarian, that allows visitors to tour a mosque, a cathedral, an Orthodox church and a synagogue all within a few blocks.

These layers of history, of course, can detonate as easily as they can coexist. Bosnia’s multiethnic capital remains on edge. Look up to the hills, and there are the artillery positions built on the grounds of the 1984 Winter Olympics. But Sarajevo’s splendor comes from this intrusion of the past. It remains a living museum that hints at how a Ukraine or a Syria cannot only survive but perhaps one day flourish anew.

— Hannah Beech

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Corrections

A photograph with an earlier version of this article misidentified the city shown in the image. The photograph depicted the province of Tarragona, Spain, not the city itself. The image has been replaced.

The article also misstated the size of the Barrio Viejo neighborhood of Tucson, Ariz. It is more than 150 acres, not 150 blocks.

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The top travel destinations for 2023, according to experts

Italy will be hot again next year, along with a re-opened asia, sunny beaches and the mountain west.

At the beginning of 2022, the outlook for travel felt uncertain. A new coronavirus variant had tripped up society again, and it was still a roll of the dice to plan a vacation — let alone take one. But once the omicron wave waned, travel roared back with a vengeance: Testing requirements fell, borders opened and it seemed as if every other person you knew went to Europe.

As we begin 2023, all signs show the collective appetite for travel remains huge, despite inflation and recession concerns. Industry experts are forecasting certain 2022 trends will carry over in the new year, such as people taking longer trips, going on more of them and spending more to take them.

Julia Carter, founder of Craft Travel , says her typical client would usually book one big trip a year. Now, two or even three are the norm, with one person already locked in for four major trips: Morocco, Switzerland, Botswana and a tiger safari in India. For Brittany Campbell, owner of Bucket List Holidays , most clients are booking trips for at least 10 days, and some as long as 32.

Our 10 best City Guides, according to readers

A notable change in the new year is a willingness to book long in advance again, even as far out as 2024 for clients of Susan Blume at Personal Escape Travel . That may be because more people are interested in taking bucket-list trips, which require more planning. Or it could be because many people couldn’t get what they wanted in 2022 thanks to high demand for travel, says Liz Einbinder, spokesperson for the biking and hiking tour company Backroads .

So where are people going in 2023? We asked dozens of travel advisers, tour operators and booking platforms to find out. Some of our findings won’t surprise you — “Europe is still very hot,” says Alisa Cohen, founder of Luxe Traveler Club — while other breakout destinations might. Zambia, anyone?

The absolute, undisputed most popular destination for 2023 is Italy. And if you thought everyone went in 2022, buckle up.

Fulvio De Bonis, president and co-founder of Imago Artis Travel , says they’re bracing for “way more” business in 2023.

De Bonis puts Italy travel trends into three categories: people, nature and sports. Travelers want to meet interesting locals, such as chefs or fishermen. They want to see beautiful places by going foraging in the mountains near Lake Como, for example, or hitting the beach. And they want to have exciting sports experiences , maybe by catching a soccer game or touring a team’s training facilities.

Shayna Mizrahi, founder and CEO of Vive Voyage , says her clients are also highly interested in connecting with Italian culture through cooking classes, boat excursions and artisan workshops.

For private tour operator Access Italy , the Amalfi Coast, Lake Como, Tuscany, Puglia and Sicily are clients’ most requested destinations. These classics are also the most popular for Imago Artis, but De Bonis notes that travelers want off-the-beaten-path experiences within these well-known places. They don’t just want to see Tuscany’s highlights; “there is a world outside of Florence,” De Bonis says, and travelers want to explore it.

Other European destinations trailing behind Italy next year (but still in hot pursuit) are Greece, Portugal and the United Kingdom.

Our best Italy travel advice:

• Everything to know about traveling to Italy
• 7 Italy vacations that check every travel style
• A local’s guide to Rome

As the last region in the world to reopen during the pandemic, East Asia is expected to have a banner year for tourism, with Japan poised to be the fan favorite.

Although people want to go to the “Golden Triangle” — Tokyo , Kyoto, Osaka — Mike Salvadore, a travel agent with Travel Leaders, recommends adding a stop to see Japan beyond its best-known cities, such as mountainous Sapporo in the north or beachy Okinawa in the south.

If you’d like to go during cherry blossom season, you may be out of luck. Jeff Krevitt, vice president of marketing for the Americas for Inside Travel Group, which owns InsideJapan Tours , notes that this will be the first spring since 2019 that the country will be open to international travelers, so big crowds can be expected.

For a cheaper alternative with more availability, Rani Cheema, chief executive and travel curator at Cheema’s Travel , recommends traveling to South Korea to see the flowering cherry blossoms this spring instead.

Our best Japan travel advice:

• We visited Studio Ghibli’s long-awaited theme park. It’s a sensory delight.
• Everything you need to know about traveling to Japan
• Staying in a historical Japanese temple is an extraordinary experience. Here’s how to do it .

Southeast Asia

Behind Japan, Southeast Asia is also high on travelers’ wish lists, with Thailand, Bali and Vietnam at the top.

The travel subscription service VIP Traveler has seen a 200 percent increase in interest in Bali, perhaps following Indonesia’s newly launched digital-nomad visa .

It could also be that Bali appeals to the growing number of travelers interested in trips focused on wellness. Salvadore says most of his clients want to go to Ubud, Bali’s lush jungle town near the center of the island. But some have been open to suggestions to try the lesser-visited eastern coast or northwestern Bali, “which is a little bit more secluded but also really beautiful,” Salvadore said.

Our best Asia travel advice:

• Asia is slowly reopening to travelers. Here’s where you can go.
• Traveling to a newly reopened Asia allowed me to be myself again
• Marijuana is now legal in Thailand. What does that mean for tourists?

The Caribbean

A perennial sunshine-filled favorite that tends to be easy for Americans to reach, the Caribbean will remain sought-after in 2023.

“A lot of people will go to the typical places like the Dominican Republic or Jamaica or the Bahamas,” Salvadore said, but eastern Caribbean countries are some of his favorites, such as Barbados, Saint Lucia, Anguilla, Antigua and Grenada.

Our best Caribbean travel advice:

• 6 Caribbean vacations that check every travel style
• Caribbean trips are expensive, so I went to the Caribbean of Maryland
• In Grenada, a.k.a. the Spice Isle, a foodie paradise blossoms

Jonathan Alder, owner of the luxury travel company Jonathan’s Travels , has booked more Egypt trips for clients in the past two years than he has over the entire decade, and requests are picking up speed in 2023. “We’ve had one after another after another after another,” he said.

Some of the renewed interest may be attributed to the anticipated opening of the Grand Egyptian Museum, says Jasmine Padda, Egypt destination expert for Kensington Tours . She also pointed to the increase in major cruise lines adding sailings in the region.

Carolyn Addison, head of product for the luxury travel company Black Tomato , credits Egypt’s trending status to people who want to check classic trips off their bucket lists.

“We have lots of people who are like: ‘I’ve always wanted to see the pyramids. I’ve always wanted to cruise the Nile,’” she said.

The American West

Jen Moyse, VP of product for the travel app TripIt , says that although international travel is having a moment, Americans will continue to return to iconic cities at home that are still rebounding from the pandemic.

Of the Top 5 most booked domestic destinations on the travel booking platform Hopper , four are out west: Las Vegas, Denver, Los Angeles and Phoenix.

For Skyscanner bookings, Las Vegas and Los Angeles took the top spots for most booked flights in the new year, with San Francisco, Honolulu and Denver also making the Top 10.

The vacation rental platform Vrbo says demand for homes in western U.S. destinations is on the rise, as customers look for trips in the great outdoors.

Our best travel advice on the American West:

• How to do Montana like a local, beyond Glacier and Yellowstone
• A hater’s guide to Las Vegas
• UNESCO at 50: 24 World Heritage sites to see across America

Mexico has been breaking tourism records throughout the pandemic and will return as a powerhouse destination in 2023. Its most popular and easy-to-get-to beach destinations are major contributors to that success.

“People are welcoming that beach vacation,” Cohen said. “They want to go to Mexico and just relax.”

Cancún, on Mexico’s Caribbean coast, is the most booked international destination next year for Hopper, Skyscanner and the airfare search engine Skiplagged . However, demand for cultural capitals will also continue to rise.

Oaxaca is the second-most popular destination for the travel company Modern Adventure, and Mexico City ranks high as well.

Our best Mexico travel advice:

• 6 Mexico vacations that check every travel style
• Where to drink natural wine in the heart of Mexico
• A local’s guide to Mexico City

Another carry-over from 2022, Costa Rica is attracting travelers — including families, honeymooners and retirees — with its abundance of affordable flights, outdoor adventures, wildlife and coastline.

For customers of travel planning company Zicasso , the most sought-after places to visit are Arenal, Manuel Antonio, Monteverde, Tortuguero and the Osa Peninsula, which lines up with our expert recommendations .

The most booked 2023 itinerary for Road Scholar, a group tour company for senior travelers, is a Costa Rica vacation that hits many of those places, as well as Punta Leona, on the central Pacific coast, and Sarapiqui, a renowned birdwatching region in Costa Rica’s Caribbean lowlands.

The Galápagos Islands

Another dream trip becoming a reality for travelers in 2023 is the Galápagos Islands. The biggest seller for Astonishing Travel owner Heidi Bocianowski, the Pacific Ocean archipelago appeals to people who want to see something new every day, including black lava rock, red sand and rare wildlife.

Brian Tan of Zicasso says customers are keen on combining a trip to the Galápagos with other South American highlights.

That may be Patagonia, which has been “by far one of the most popular destinations” for Craft Travel founder Carter. It helps that travelers can once again cross between Chile and Argentina by road. Carter has been planning combination trips for clients to Torres del Paine National Park on the Chilean side, with the charming villages of El Calafate and El Chaltén on the Argentinean side.

7 travel mistakes to avoid in 2023

African safaris

Keeping with the once-in-a-lifetime theme, Brian Pentek, owner of LuxeLife Travel , says “Africa is huge” for his clients.

Most are going in multigenerational groups who use the trip as graduation presents or family reunions. They may be going to Cape Town, South Africa, as well as Botswana (for game reserves) or Rwanda for gorilla trekking.

In addition to safaris, Salvadore incorporates ways for his clients in Africa to experience local culture, check out the food and drink scenes, and enjoy bush camping instead of staying in luxury lodges. In 2023, he’s sending travelers to Zimbabwe, Kenya, Tanzania and Zambia, a country listed as one of the top up-and-coming travel spots in a summary compiled by Scott Dunn luxury travel planners.

The most booked destinations for Niarra Travel also include South Africa, Victoria Falls (which sits on the border between Zambia and Zimbabwe) and Kenya, while trips to the Serengeti in Tanzania dominate reservations for Deeper Africa . One of the company’s owners, Karen Zulauf, said she has noticed upcoming travelers are more interested in adding active excursions, such as “walking safaris, mountain biking, horseback riding, you name it.”

For those who have already done a traditional safari vacation, Carter recommends Namibia, a country seeing a resurgence in interest, where travelers can go on self-driving road trips (vs. ones with a guide) between eco-lodges or take small planes to some of the world’s most remote places, such as the Skeleton Coast and Hoanib Valley.

Gorillas are Rwanda’s main attraction. Dian Fossey would hate that.

Even before the North African country drew international attention in the World Cup, Morocco was emerging as a major travel hot spot. It’s the most booked country for Intrepid Travel , and “we expect Morocco to continue to be incredibly popular in 2023, given the increase in flights into the destination and the ability to get out and have great experiences in one-week, 10-day or two-week itineraries,” said the company’s CEO, James Thornton.

That’s also true for Modern Adventure. Liz Boudreau, vice president of experiences for the company, says it has had a 53 percent increase in bookings compared with 2022.

If you’re worried about your travel budget, consider visiting as a work exchange volunteer, like Washington Post reporter Andrea Sachs tried in Fez.

Small cruises

Cruises are making a strong comeback, even for travelers who might not consider themselves cruise people. But instead of taking megaships, they’re looking for smaller options operating expedition trips (think Antarctica and Alaska) or luxury voyages, mainly river cruising in Europe and Egypt.

For destinations with the highest interest, such as Portugal, Emma Cakmak, owner of the cruise-focused company A Passport to Travel , is warning clients that May through September is practically sold out across all the top cruise lines, although there’s some availability in low-end stateroom categories.

If you’re striking out, keep shopping around. As they notice demand climb, some cruise lines seem to be “bringing on significant capacity as they move into” 2023, said Priceline CEO Brett Keller.

Our best cruise advice:

• One side effect of cruise covid rules: Norovirus has plummeted
• CDC stops reporting coronavirus cases on cruise ships
• Virgin Voyages gets its sea legs

An earlier version of this article incorrectly identified Susan Blume as Stephanie Blume. The error was updated.

More travel news

How we travel now: More people are taking booze-free trips — and airlines and hotels are taking note. Some couples are ditching the traditional honeymoon for a “buddymoon” with their pals. Interested? Here are the best tools for making a group trip work.

Bad behavior: Entitled tourists are running amok, defacing the Colosseum , getting rowdy in Bali and messing with wild animals in national parks. Some destinations are fighting back with public awareness campaigns — or just by telling out-of-control visitors to stay away .

Safety concerns: A door blew off an Alaska Airlines Boeing 737 Max 9 jet, leaving passengers traumatized — but without serious injuries. The ordeal led to widespread flight cancellations after the jet was grounded, and some travelers have taken steps to avoid the plane in the future. The incident has also sparked a fresh discussion about whether it’s safe to fly with a baby on your lap .

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Where to go on holiday this year: 23 great travel ideas for 2023

From Croatia’s dramatic sinkhole lakes to rewilded glens in Scotland, our travel writers pick fun and sustainable adventures for the coming year

Fuseta, Portugal Holiday peace in eastern Algarve

If you’re longing for a desert island, head to Fuseta, an almost empty spit of white sand in a turquoise sea that could be in the Indian Ocean (just a little more bracing). This is a relatively unspoilt fishing town about 12 miles east of Faro. It’s small and in summer has wonderful open-air restaurants grilling fish by the harbour. A locals’ favourite is Casa Corvo , where it’s hard to spend more than €18 for straight-from-the-sea dourada (sea bream) on the charcoal grill. Get to the mercado municipal early enough and you may see fishermen unloading their boats.

Fuseta has access to some of the best beaches in the Algarve, along the islands and inlets of the Ria Formosa. A small, inexpensive ferry runs to Fuseta Island, but a couple more euros buys a water taxi ride to deserted beaches such as Praia da Barra Velha or Praia do Homem Nu (“naked man beach”). Praia da Fuseta-Ria, near town, has warmer inlet waters, and sometimes boats selling doughnuts. A 10-minute drive away, Vila Monte (doubles from £150 B&B) is a boutique farmhouse with lovely pool, amazing breakfasts and a view to orange groves and the Moncarapacho hills. Paulo Anunciação

Night trains, Liguria, Italy To the Cinque Terre – while you sleep

The revamping of Europe’s night-train network is gathering pace. Many new sleepers started running last month, among them Basel to Dresden and Stuttgart to Venice. The new overnight train from Munich to Liguria is 15 hours of railway heaven and the perfect way to the Cinque Terre coast.

Travel by day from London via Paris or Brussels to Munich to join the 20.09 to La Spezia Centrale. Cruise south while you sleep, then enjoy breakfast in your compartment as the train slips by the dramatic monastery at Certosa di Pavia. A few minutes later, you’ll cross the River Po before taking to the hills, then dropping steeply down the coast at Genoa. The best is yet to come as the railway skirts the Ligurian coast with fine views of Cinque Terre villages such as Riomaggiore before arriving in La Spezia at 11.10. A shared sleeper compartment for two from Munich starts at €199.80. Book online at nightjet.com or raileurope.com . Nicky Gardner

Kranj, Slovenia Sustainable city break – with a canyon

Slovenia prides itself on its green credentials, which were boosted further when Kranj, its third-largest city, was given 2023’s European Destination of Excellence award for its sustainable tourism. It’s in the Slovenian Alps, halfway between Ljubljana and Lake Bled, and the 30 metre-deep Kokra river canyon runs through the heart of the city. The Kokra flows into the Sava to the south, where shaded riverside paths are a peaceful place to walk.

Beyond the church spires and terracotta rooftops of Kranj’s Renaissance townhouses rise the soaring peaks of Triglav, Grintovec and Stol mountains. A hike up to Šmarjetna Gora to the west brings even better views. In the handsome old town, cafe terraces fill mainly pedestrianised streets of pastel-coloured townhouses, one of which is home to Actum Hotel . Its pleasingly ornate rooms start at €83 B&B, but there’s a superior suite with hot tub from €143. Mary Novakovich

North of England culture Museums and galleries from Liverpool to Northumberland

The north continues to fizz and pop, with exciting regeneration projects reaching completion and lots of hot tickets for cultural events as well as new hotel openings. Manchester Museum reopens in February, after a £15m redevelopment, with a sizeable extension including a new exhibition hall and visitor facilities clad in green-glazed tiles in homage to the Victorian and Edwardian buildings across the city.

In June, Manchester’s Factory International , set to be a flagship cultural centre, launches with a bang, showcasing the work of Japanese artist Yayoi Kusama, with plans for an immersive experience including giant dolls and eye-popping polka-dot spheres.

From spring, the Treehouse Hotel in the formerly dilapidated 15-storey Renaissance hotel in Deansgate will open its doors, with a new rooftop bar as well as the promise of excellent cuisine at two restaurants.

Liverpool will host Eurovision 2023 on behalf of 2022 winner Ukraine, with nine live shows (from 9 May). And the 12th Liverpool Biennial , the UK’s largest contemporary art festival, takes place across the city’s public spaces, galleries and museums from 10 June to 17 September.

In Northumberland, to mark the 125th anniversary of the death of Lewis Carroll, all 15 rooms at the new Tempus hotel in the grounds of Charlton Hall have been inspired by Alice’s Adventures in Wonderland. Over in County Durham the Faith Museum opening in autumn at Auckland Castle, claims to be the first museum in England to explore the story of religion in Britain. Nazia Parveen

Spetses, Greece Glass Onion’s stylish island

It’s easy to see why there’s a buzz about Spetses. For two years in a row the Argo-Saronic isle has featured in Hollywood hits. First came The Lost Daughter, the drama based on the Elena Ferrante novella; then Glass Onion: A Knives Out Mystery , a new whodunit romp featuring Daniel Craig. The picturesque island is bracing for an even bigger bounce in 2023.

“We’re all feeling blessed to live here,” says Yannis Manitaras, 74, who was born and bred on Spetses.

The trailer for Glass Onion opens with the Poseidonion Grand , an elegant hotel overlooking the waterfront. The brainchild of the Spetsiot tobacco magnate Sotirios Anargyros, the luxury hotel put the pine-clad isle on the tourist map in the 1920s, attracting a mix of Athenian high society and European aristocracy.

But the island’s old-world feel, neo-classical architecture, horse-drawn buggies and absence of cars have long made it a favourite for Athenians. And there are still bargain places to stay (the boutique Oltremare Inn has doubles from £110 B&B). It’s just over two hours by ferry from Athens’ Piraeus port. Helena Smith

Imotski lakes, Croatia Explore the Dalmatian lake district

A half-hour’s drive east from the Adriatic resort of Baška Voda is one of Croatia’s loveliest inland regions. Eleven lakes dot the karst landscape surrounding the town of Imotski , with the most dramatic, Blue Lake, bordering the town. Scrub-covered limestone cliffs rise from an enormous sinkhole filled with vivid blue water. This lake is swimmable by those who follow a serpentine path to the valley bottom. Along with Biokovo nature park , Imotski’s lakes are a contender for gaining Unesco status in 2023.

There’s plenty to do here: kayaking the Vrljika River, hiking the hills, taking in views from Imotski’s medieval Topana Fortress and touring vineyards. The stylish Boutique Rooms 76 has doubles from £56 room-only. MN

Margate, England Food and film on the north Kent coast

Margate will make news again this month with the release of Sam Mendes’s 1980s-themed flick Empire of Light . A new downloadable map (available on the Visit Thanet website from January) will allow visitors to navigate film locations, starting with free-to-enter Dreamland. Its kitsch-kicks roller disco (featured in the film) reopens in April, as does the theme park proper – with a new rollercoaster.

Olivia Colman, who stars in the film, liked Margate’s “three amazing restaurants”. We can think of six worthy of such praise, including the one within in the box-fresh Fort Road Hotel , headed by River Café alumna Daisy Cecil; locals’ favourite Dive for tacos; and the newbie Staple Stores for “cruffins” (a cross between a croissant and a muffin).

Margate’s art HQ, Turner Contemporary , will be the first UK venue to host Sonia Boyce’s award-winning multimedia installation Feeling Her Way (4 Feb-8 May). An ever-growing number of satellite galleries will fill a weekend of wandering, but be sure to include the eccentric new Crab Museum . Damien Gabét

Ridgeway trail, England Favourite hiking route turns 50

Of the 16 national trails in England and Wales, the Ridgeway Trail , which partly follows a prehistoric path, is a cracker, and is 50 years old this year. It runs for 87 miles from Avebury in Wiltshire through the North Wessex Downs and Chilterns to Ivinghoe Beacon in Buckinghamshire. It’s probably one of the oldest routes in Britain.

Sections run through ancient beechwood holloways in the Chilterns, and a path links Wayland’s Smithy (a stone age tomb more than 5,500 years old, which can be entered and explored for free) and the mystical Uffington White Horse. Other stretches run across chalk downs to Avebury, home to the largest stone circle in Europe, all following the old ways of ancestors who shaped this landscape.

The Ridgeway is also a haven for wildlife, from rare moths to birds of prey and skylarks. This year’s special events include guided trail runs, family science days, arts competitions and history talks. Every Sunday night, a new #Ridgeway50 story will be shared online, with secret histories, spotting challenges and inspiration to discover something new. Mary-Ann Ochota , archaeologist, broadcaster, walker and patron of the Ridgeway Trail’s 50th anniversary

Ancient cultures, Turkey New life and old civilisations

Off-limits until recently on account of its proximity to war-torn Syria, Turkey’s Kurdish and Arabic south-east has exploded in popularity, with visitors flocking particularly to the cities of Gaziantep and Şanlıurfa (usually called Urfa).

The Upper Euphrates Basin – the fabled Fertile Crescent – is rich in Roman, Arab, Crusader and Turkish culture. But its trump card is its neolithic remains, especially at the Unesco site of Göbekli Tepe ( Taş Tepeler ) near Urfa, where excavations have uncovered exquisite carved stone circles more than twice as old as Stonehenge.

There’s much more to the region, not least Gaziantep and Urfa’s atmospheric bazaars. Both cities boast outstanding archaeological museums (Urfa is home to the world’s oldest statue, dating from about 10,000BC). The supposed birthplace of the Prophet Abraham, Urfa is a pilgrimage site, but it’s also known for its sira gecesi (raucous alfresco evenings of live music and dancing) and as Turkey’s foodie mecca, full of baklava shops and renowned restaurants. The visitor influx has led to the reopening of mothballed hotels such as Anadolu Evleri , a period townhouse in Gaziantep’s old quarter. Jeremy Seal

Donatello’s genius, Italy A Tuscan sculpture crawl

The V&A’s upcoming exhibition Donatello: Sculpting the Renaissance may inspire many to visit the birthplace of the “greatest sculptor of all time”. From the Uffizi Gallery to Brunelleschi’s cathedral, there are myriad Donatello sights in Florence, but the artist worked all over Tuscany during his long life, and cheap public transport allows a sculpture crawl of several Renaissance glories.

Among the wonders in Prato, 23 minutes away by train, is an unusual exterior pulpit on the cathedral’s south-east corner, decorated in white marble by Donatello. One of the main sights in Lucca, about one hour west, is the Guinigi Tower, with a group of large oak trees growing on its top. That family’s summer residence, Villa Guinigi, is now a museum, home to a tender pair of terracotta madonna and child sculptures made when the artist was barely out of his teens.

In Pisa, crowds flock to the cathedral and leaning tower, but in the city centre proper, a 15-minute walk away, San Matteo museum’s stunning collection includes a gilded bust of San Rossore by Donatello, said to contain the saint’s actual skull.

Donatello moved to Siena for three years in the mid-1400s and made several dramatic bronzes for the San Giovanni baptistry , plus sombre “virtue” statues Hope and Faith, and cheery putti (cherubs). Last stop Arezzo is slightly off the tourist trail but has a splendid medieval square, and a cathedral housing a luminous Mary Magdalene fresco by Piero della Francesca as well as Donatello’s marble relief of the baptism of Christ.

There are EM Forster views from Fiesole, up the hill from Florence, where Pensione Bencistà (doubles from £130 room only), a converted medieval convent, has been welcoming guests since 1927. It reopens in April after a winter refurb. Liz Boulter

Foodie fun, Hauts-de-France Fine cuisine just over the Channel

The northern region of Hauts-de-France has been named European Region of Gastronomy 2023 for its enticing food experiences. Among the many initiatives are a route de la bière between the many craft breweries, cheese tastings, markets, food festivals, tours and workshops.

Lille is a good first stop: along with its craft beer and waffles, it has star chef Florent Ladeyn giving a modern, eco-friendly spin on Flemish cuisine. He sources all ingredients for canteen-style bistros Bloempot and Bierbuik-Bloemeke and the Michelin-starred Auberge du Vert Mont , at Boeschepe, from within a 50km radius.

Montreuil-sur-Mer has long been a gourmet hotspot. The Saturday market offers cheese, wine, chocolate and coffee, and restaurants include several from star chef Alexandre Gauthier. His newest venture, Sur Mer, will open in Merlimont in spring. Those with a sweet tooth will enjoy a trip to Ch â teau de Chantilly for a taste of the true, decadent whipped crème de Chantilly, and can even learn to make it at fun workshops in the Atelier de la Chantilly ice-cream parlour. Carolyn Boyd

Affric Highlands, Scotland Rewilding in action

Scotland is leading the way when it comes to “rewilding” initiatives, with myriad efforts to rebuild ecosystems. The most ambitious is Affric Highlands, a 30-year initiative on 500,000 acres of land between Loch Ness and Kintail. Launched by charity Trees for Life , Rewilding Europe and a coalition of communities and landowners, it’s the biggest project in the UK and aims to take nature recovery to a new level, restoring forests and habitats and benefiting wildlife from golden eagle and osprey to otters and mountain hare.

Within this area lies Trees for Life ’s 10,000 acre Dundreggan Rewilding Estate, where the world’s first rewilding centre will open in spring. The aim is to encourage people to experience the forests, and learn about their history. Dundreggan is a base for conservation volunteers, but there will be new accommodation at the centre as well as workshops and talks. Jane Dunford

Copenhagen, Denmark Architecture, art and food

Fans of sustainability, livability and design should make a beeline for Copenhagen in 2023, when it will be Unesco capital of architecture. Events, showcases and talks will take place all year; the best place to start is the Danish Architecture Center , which hosts a new exhibition on Danish architecture from 24 March. On the harbour, public pavilions will showcase the work of architects specialising in sustainability. Also by the water will be Opera Park , an urban green space designed for climate resilience.

Two events to look out for are Open House Copenhagen in March, which offers a peek into stunning buildings normally closed to the public, and the Architecture Run in February, July and September, a 5km route through museums and architectural gems.

Other reasons to visit include an upcoming digital art exhibition Refik Anadol – Nature Dreams in the south of the city, and a growing Asian food scene. In Christianshavn, new apart-hotel Kanalhuset (doubles from £75 room-only) is a pocket-friendly place to stay. Laura Hall

Leipzig, Germany Classical music and modern art

Leipzig may feel low-key in comparison with Dresden, but it has plenty to offer the curious traveller, from historic sites such as the Monument to the Battle of the Nations to buzzy nightlife. Wagner was born here, Bach, Mahler and two Schumanns lived and worked in the city, Goethe wrote some of Faust in the Auerbachs Kellar restaurant, and Schiller wrote Ode to Joy in the city too. These legacies can be enjoyed at museums as well as festivals including the Mahler Festival (11-29 May) and Bachfest (8-18 June). Leipzig’s ambitious “Whole city as a stage” campaign, will increase its cultural offerings throughout 2023.

Leipzig has become a contemporary art hub thanks to the Spinnerei , a 19th-century cotton mill turned into 13 galleries and hundreds of artists’ studios. The complex also has an indie cinema, a restaurant, a beer garden and tours. Don’t miss the Palm Gardens , with 19th-century bridges, pavilions and a theatre in an old petrol station. Eisenbahnstrasse in Volkmarsdorf offers multicultural food options, and Karl-Liebknecht-strasse (KarLi for short) is the street for bar-hopping. Paul Sullivan

Málaga, Spain Picasso sites, sea and sardines

To mark the 50th anniversary of Pablo Picasso’s death, on 8 April, galleries across Spain are planning special exhibitions: eight in Madrid, three each in Barcelona and Málaga, and one each in A Coruña and Bilbão. Málaga, the artist’s birthplace, is particularly proud of its famous son. The Picasso Museum Málaga – also celebrating its 20th anniversary – has Picasso: Matter and Body (8 Aug-10 Sept) and Echo of Picasso (2 Oct-24 March 2024), and the Picasso Birthplace Museum is showing The Ages of Pablo (21 Jun-1 Jan 2024). Fans can also visit the church where he was baptised, the site of his school and the Malagueta bullring, where he watched bullfights with his father.

Málaga has more to offer art lovers than Picasso, though. Its 40 museums and galleries include the Pompidou Centre of Málaga , opened in 2015 in a striking cube by the waterfront; the Carmen Thyssen Museum of 19th-century Spanish painting; and the free Contemporary Art Centre of Málaga . The latter is in Soho, the city’s vibrant street-art district, which also has independent restaurants and shops, and a monthly makers’ market.

Art aside, the capital of the Costa del Sol has 16 beaches; historic sights such as the “one-armed” cathedral, Gibralfaro castle and the 11th-century Alcazaba; and local favourite espetos de sardinas (sardines on a skewer). Rachel Dixon

Canfranc, Huesca, Spain Railway ‘cathedral’ becomes a hotel

What was once an unlikely location for Europe’s second-largest railway station will become a destination hotel 910 metres up in the Spanish Pyrenees when it opens on 1 March. Canfranc Station Royal Hideaway hotel occupies the pharaonic station, whose various misfortunes earned it the epithet “the Titanic of the mountains”. When it was conceived in 1853, Spain wanted to show it was capable of a building on the scale of Europe’s great railway cathedrals, but by the time it was completed in 1928 it was outmoded.

During the second world war it served as a discreet place for the Nazis to hand over gold in exchange for Spanish tungsten, vital in tank production, and was also a crossing point for Jewish refugees fleeing Vichy France. The spectacular station, with its 365 windows and 200-metre-long platform, ceased to operate in 1970, but much of the original detail has been conserved in the 104-bedroom hotel (doubles from €230 room-only) with two restaurants and spa, all amid snow-capped mountains. The area is great for rock climbing, the Camino de Santiago runs through the village, and there are several ski stations nearby. It’s worth taking the scenic 16 mile train ride to the medieval town of Jaca. Canfranc can be reached by rail from Zaragoza (trains run twice daily). Stephen Burgen

Rugby World Cup, France Touch down in nine great cities

In September and October the Rugby World Cup will take over nine host cities, including Lille, Nantes, Nice and Lyon. England and Scotland fans heading to Marseille for their teams’ first matches on 9 and 10 September will catch the late summer sun in this city known for beaches, and diverse culture. Wales and Ireland fans in Bordeaux that weekend can enjoy the city’s wine bars , its atmospheric Chartrons district, Cité du Vin wine museum and the relatively new Bassin des Lumières art-based light show set in a former second world war German submarine base.

There will be a lively atmosphere in all the stadiums, but the crowds in Bordeaux and Toulouse will be particularly impassioned. Toulouse is known as the Ville Rose for its old town’s pink bricks, and its student population adds to its vibrant nightlife.

Fans without tickets to its Stade de Toulouse can watch matches at Chez Tonton on Place Saint-Pierre, on the banks of the Garonne. By day, they can take a Taste of Toulouse food tour; have their minds boggled at the space centre Cité de l’espace ; and admire the giant robotic creations at the Halles de la Machine . The giant robots’ creators hail from fellow host city Nantes , whose own collection includes a giant robotic elephant and three-storey, ocean-themed carousel. CB

Stranraer to Eyemouth cycle route, Scotland Southern stunner for two wheels

The rolling hills and ancient abbeys of the south of Scotland are often overlooked by visitors making a beeline for the Highlands, but a new 250-mile coast-to-coast cycle route, from Stranraer to Eyemouth, will remind people of the beauty at the bottom of the country. The route, which weaves from west to east on quiet roads, will take riders to Newton Stewart and the Galloway Forest Park, the UK’s first Dark Sky Park. From there, a maze of leafy minor roads, with views over the Southern Uplands, lead to the 18th-century market town of Castle Douglas, Dumfries, where Robert Burns spent his final years, and the old mill towns and ruined abbeys of the Scottish Borders, following the River Tweed past Sir Walter Scott’s Abbotsford and a plethora of Mary Queen of Scots history. The trail finishes in the harbour town of Eyemouth, and is set to open in time for the UCI Cycling World Championships, running in Glasgow and around Scotland in August.

“The south of Scotland has a lot to offer, from Abbotsford and the abbeys to cultural events like book festivals,” says Markus Stitz, of Bikepacking Scotland . “The enthusiasm of the local people and their hospitality make it a wonderful area to explore.”

The south is already well known among mountain bikers for the 7stanes trail centres dotted around the region. It’s hoped that the new route will show that road cycling is just as remarkable. Stuart Kenny

Alpine climbing, Austria Mountaineering village escapes

The beauty of the Alps has long been exploited for the mass tourism market. Grand hotels, second homes, tacky ski resorts and a dense network of lifts are some of its many unaesthetic consequences. But not everybody longs for a sixth schnapps at a slope-side watering hole to the latest après-ski hit. For those who wish to enjoy the natural scenery in peace, away from consumerism and concrete, the Mountaineering Villages are the ideal choice.

This association of holiday destinations, managed by the Austrian Alpine Club , promises a “pure” mountain experience. The 36 villages in Austria (as well as in neighbouring Germany, Italy, Switzerland and Slovenia) are so small and sparsely populated that even locals would need a map to locate some of them. Nevertheless, the inhabitants strive to maintain their culture and traditions. Here, visitors stay in accommodation provided by the inhabitants and small businesses, instead of purpose-built chalet villages.

The mountains have to be climbed with one’s own legs, at one’s own pace – cable cars are a rarity. This is the perfect escape for frazzled city dwellers. I ask Bernhard, a visitor from Vienna, what there is to do in the Styrian municipality of Krakau. “Well, hiking”, he says. And when it rains? “Hiking in the forest.” The lodgings are simple, the population a bit reserved (lacking the professional friendliness of large tourist hubs), the mountain huts are excellent and the scenery formidable.

The association’s website gives detailed descriptions of mountain tours, a list of partner companies and an outline of the history of the area. “It is wonderful: there is nothing going on,” is how Aline, a Viennese woman in her mid-30s, sums up Krakau. She made a stopover in the mountains on her way from Vienna to Italy. Walking is the only thing on the agenda. And if it rains? “Pack a book”. Christopher Brennan

Dún Laoghaire harbour baths, Dublin Chilly dips plus fish and chips

For many intrepid Dubliners as well as visitors to the city, the idea of a sea swim at the Forty Foot promontory in Dún Laoghaire incites near-religious zeal. From late last year, another location has inspired a cult-like following among cold-water lovers in the Irish capital: the Dún Laoghaire Baths, reopened after a 25-year hiatus. A perfectly sited bronze sculpture of 1916 revolutionary Roger Casement towers skywards from the tip of a new 35-metre jetty. He casts his wide gaze over a new design for the area that includes gazebo, cafe, artists’ studios, changing area and beach garden.

After a bracing dip, cross the road to join the queue at Teddy’s for Dublin’s most popular 99 ice-cream cone. Newly opened bike lanes follow much of Dublin’s coastal trail, leading to the Martello Tower in Seapoint, another bathing spot that draws a loyal crowd at high tide. Nobel-prize-winning poet Seamus Heaney lived in Sandymount – that beach is the setting for his three-line poem The Strand. The coastal trail continues to Ringsend and the candy-striped Poolbeg Towers, the city’s unofficial symbol. Stretching three miles out to sea, the Great South Wall was the world’s longest sea wall when it was built in 1731.

Over the Liffey, the trail continues north to windswept Dollymount Strand, where kite surfers perform aerial acrobatics, and on to the cliff walk at Howth Head, finishing at Howth village, for some of Dublin’s best fish and chips. Skerries, in the far north of the county, completes the trail, where waterside pub Stoop Your Head serves Dublin Bay prawns and excellent Guinness. Fergal McCarthy

Versailles, France Marie-Antoinette for a day

With the BBC’s thrilling new drama about Marie Antoinette – starring Emilia Schüle as the 14-year-old future French royal – airing on BBC Two on Thursday nights in January and February, the Sun King’s dazzling abode is the p(a)lace to visit this year.

Apart from the lure of discovering sites linked to the controversial Austrian queen, perhaps the best reason to visit Versailles in 2023 is a thrilling immersive experience that gives visitors the chance to play Marie-Antoinette for the day. Staying at the new Le Grand Contrôle hotel , they can learn the queen’s beauty secrets at a fragrance workshop, then wander in the landscaped gardens of the Petit Trianon, where she once sought refuge from courtly etiquette, before dressing up in one of the elaborate pannier gowns and towering flour-powdered wigs seen in the BBC series (which premiered on 29 December). Heidi Fuller-Love

Appian Way, Italy The first Roman road

It was known as the queen of roads – regina viarum . Completed in 190BC, the Appian Way runs for 350 miles from Rome to Brindisi, and the whole route is up for Unesco recognition this year. Named for magistrate Appius Claudius Caecus, it was ancient Rome’s first highway, and a marvel for its time, with expertly laid flagstones making a truly all-weather surface. But over the centuries most of this disappeared under farmland and villages – or evolved into the SS7 main road.

In 2015, photographer Riccardo Carnovalini and writer Paolo Rumiz used old documents and satellite images to walk the entire Appian Way (GPX of the route is available here ). It is not an easy route to follow, though, which is why the Ministry of Culture has set aside €20m to develop the Appian Way into, it hopes, a pilgrimage route to match the Camino de Santiago, with refreshment and lodging stops.

While its beginnings at Rome’s Forum are long lost, an arrow-straight walkable section can easily be reached by bus (no 118). Near the tomb of Cecilia Metella, at the three-mile mark, the first of the original flagstones are visible, often with cartwheel grooves.

This year the road is being restored near Benevento in Campania, and Mesagne in Puglia. Follow progress on camminodellappia.it , and plan a walk to save the past for the future. LB

Skye, Inner Hebrides, Scotland Wild wilderness comfort

Wildlife, dramatic scenery, lace-like coast … there are lots of reasons to visit the Isle of Skye, but 2023 ups the accommodation ante with the opening of the Bracken Hide , a cool wilderness hotel. Forty-five en suite cabins dot the 52-acre site, and guests can gather at the Hub (home to Frasers restaurant , a whisky bar, a lounge and screening and games rooms).

It’s very eco-friendly, with cabins clad in sustainable timber and hand-dived scallops and local venison on the menu. There are Nordic saunas, plunge pools, a wild swimming pond and views across Loch Portree and the Sound of Raasay.

Run by the duo behind Skye’s Cowshed Boutique Bunkhouse, the Bracken Hide marries hotel comfort with cabin wildness. Skye Adventure is a partner, offering activities from kayaking to climbing, and Portree is within walking distance. It opens in March (booking now), from £150 B&B for two. JD

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The Best Places to Travel in 2023

Start planning your 2023 travels to these 12 places—the most creative, delicious, and soul-reviving destinations of the year..

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It’s our favorite time of year: the Where to Go season, when AFAR reveals our list of the ultimate places to travel in the coming year. How to choose? Our editorial team reached out to writers, reporters, and correspondents around the world and curated 12 global destinations for 2023 that feel poised for a “moment": creative cities, seaside villages, national parks, and other places where wonder prevails. Read on and prepare to start wandering...

Located 150 miles south of Melbourne, Tasmania is teeming with adventure and beauty.

Sean Fennessy

1. Tasmania, Australia

Across this secluded and beautiful island state near Melbourne, irreverence and experimentation reign.

It was my first trip to Australia—my first trip abroad —in 2001, and I arrived in Melbourne a green-as-they-come university student, all nerves and adrenaline, ready to pounce on whatever adventure lay before me. Show me the city! I screamed silently at our study-abroad orientation leaders. Let me loose! We visited the Coney Island–like neighborhood of St. Kilda on the south shore, learned the finer points of Australian rules football, and ferried to nearby Phillip Island, site of a nightly parade of pint-size penguins that dashed from sea to land at dusk, prompting a chorus of “awwws” from everyone with a heart.

Those points of interest were lovely but ... safe. Introductory. What if I had realized that a couple of hundred miles off the coast of Melbourne was an island known for its irreverent art? For its stark and dramatic natural beauty, its world’s-best single-malt whisky, and seafood so fresh, it asks you about the catch of the day. What if I had visited Tasmania?

For the full story from Laura Redman, read Eclectic Art, Fresh Seafood, and Wild Landscapes—Why Your Next Trip Should Be to Tasmania .

Asilia camp administrator, Leena Lulandala, using telemetry to track collared animals in Ruaha National Park.

Photo by Greg Funnell.

2. Ruaha National Park, Tanzania

In a remote corner of Tanzania’s Ruaha National Park, travelers can find an abundance of wildlife without the crowds—and help with important conservation work.

Sprawled across 7,700 square miles in southern Tanzania, Ruaha is the country’s second-largest national park. Yet it draws only a tiny fraction of Tanzania’s safarigoers, who flock in much larger numbers to the more famous Serengeti in the north. But low visitation rates make biodiverse Ruaha a wildlife enthusiast’s dream: This vast landscape of habitats, ranging from savannas to wetlands, feels like a private game reserve, and travelers can go days without seeing another vehicle.

In one of the park’s less-visited corners, you’ll find the Usangu wetlands , site of a former hunting reserve and home to the Wasangu tribe for centuries. The wetlands feed the Great Ruaha River, a critical water source for people, animals, and hydroelectric dams that supply energy to much of the country. Wildlife audits have revealed populations of cheetahs, leopards, and lions. Topi antelope can exceed 1,000 animals in one herd.

In 2017, the Tanzania National Parks Authority , Tanzanian Wildlife Research Institute , and safari lodge company Asilia Africa came together to introduce a tourism model where revenue from visitors helps fund research, management, and conservation. Asilia’s Usangu Expedition Camp , which opened in 2022, is the only place to stay for more than 30 miles in any direction. Its four high-ceilinged rooms feature enormous beds, rain showers, and wraparound mesh walls that provide views of acacia-dotted wilderness. The lodgings make a stylish base for exploration in two upcycled vehicles that run on ethanol created from the cane waste of a nearby sugar plantation. Guests pitch in on data collection from camera traps by day and thermal monocular cameras by night.

The area’s conservation story is brought to life by the mostly local staff, including Wasangu guide trainee Anderson Pakomyus Mesilla, whose family roots in Usangu run generations deep. “I’m helping to conserve my ancestral home, but this wetland also supplies electricity to a large part of the country, including my village,” he said. “We all benefit from conserving the source of the river.” —Jennifer Flowers

>> Watch the video: What it’s Like to Safari in Ruaha National Park

Vienna, Salzburg, Linz—take a trip to Austria’s best kept secret, Graz.

Photo by Felix Bruggemann

3. Graz, Austria

A DIY spirit brings a historic city to life in a riot of yoga, silent discos, and avant-garde music.

Just over 100 miles south of Vienna, amid the surprisingly Mediterranean climate of the Styrian wine region, sits Austria’s second-largest city. Here, a fairy-tale jumble of baroque and Renaissance buildings clusters at the base of the Schlossberg, the hill that was once Graz ’s ultimate defense. Back in medieval days, a daunting fortress stood at its summit; Napoleon had it destroyed, but the colorful facades and terracotta roofs that sprang up beneath it still shine brightly in the southern Austrian sun. On the east side of the river Mur, Graz’s past is a vivid presence.

On the west bank, however, you will find its future. What the districts of Lend and Gries lack in architecture they make up for in creativity and an entrepreneurial soul. At Bo Suppe , Arnd Hoffmann sells different flavors of homemade soup from his kitchen window (try the vegan pumpernickel Bolognese). At Managerie, Maria Reiner sells drinks and crocheted lampshades from the “kiosk shop” at the front of her apartment. Daily life revolves around the Lendplatz morning market , and small businesses thrive thanks to a fierce community spirit that manifests in a busy calendar of events and projects, such as backyard flea markets, walking tours, outdoor yoga, and knitting circles. Travelers can find out more through the Annenviertel project , which was launched by local campaigners in 2014 to breathe new life into the quarter (or “viertel”) around the shopping street of Annenstrasse. Live music at the 1930s bar Café Wolf ranges from Israeli space-rock to an improvisational autoharp trio. The Lendwirbel festival in May fills empty shop fronts with art installations, silent discos, workshops, and discussions.

The Kunsthaus Graz modern art museum , meanwhile, has inspired artists and designers to make their homes and livings here. Stroll along the main strip Mariahilferstrasse and you’ll find jewelers, fashion boutiques, and homeware shops. A spirit of social enterprise infuses the city: One of the trendiest accessory stores in town, tag.werk, has helped hundreds of young people find employment over the past two decades by teaching them crafts and life skills. Come to Graz for the history, for sure—but stay for its hopeful vision of the future. —Emma John

The Great Lakes are home to the largest fresh water ecosystem on the planet.

Photo by Christina Holmes

4. Great Lakes, USA

From charming lake towns to expedition cruises, there are many good reasons to explore the Greats.

A native of Michigan, I have a birthright bond to the Great Lakes, the magnificent five that span two countries and eight states, from New York in the east to Minnesota in the west. Michigan, which claims shoreline on four of the five lakes, always seemed like both the center of it all and a remote peninsula, buffered by its treasures. During high school, when my family had moved to a suburban Detroit home near a smaller lake that connects the Greats, I would fall asleep to the faint bass notes of freighters’ foghorns, the songs of vast waters you can’t see across, inland seas at once familiar and strange.

All these years later, they remain a place to splash in the calm shallows each summer or brave the waves by kayak. Winter brings ephemeral ice caves and adaptations such as iceboats, or sailboats on blades. “Great” describes not just their size but their influence on culture, history, and our climate future.

For the full story from Elaine Glusac, read The Great Lakes Offer Culture, History, and One of the Most Unique Ecosystems on the Planet .

Black sand beaches, big waves, and rushing rivers. There’s lots to love about Cambutal.

Photo by Hassen Salum

5. Cambutal, Panama

Adventure and community-centric tourism beckon on the southern coast of Panama’s Azuero Peninsula.

Few travelers who visit Los Santos, one of Panama’s least-touristed provinces, venture to the end of the only main road heading south. That’s where Cambutal awaits, 228 miles from Panama City—a beach town garnering much-deserved attention from Panamanians and intrepid international travelers alike.

The town sits on the shores of a never-crowded, volcanic black-sand beach with perfectly surfable waves. The surrounding jungles hold rivers, canyons, natural pools, and multitiered waterfalls.

Having spent a lot of time on the southern coast of the Azuero Peninsula during his childhood, Panama-born Bryan Goldner founded Azuero Adventures in November 2020 to help visitors safely explore the region. As Cambutal’s only registered tour operator, the company started small, with horseback rides through grassy hills to bring travelers to see petroglyphs carved by Indigenous people.

In 2022, Azuero Adventures introduced multiday trips to Cerro Hoya National Park , just west of Cambutal. Encompassing more than 80,000 acres with no direct road entry, Cerro Hoya can only be accessed by boat, on horseback, or in a 4x4 vehicle, making it one of the hardest-to-reach national parks in Panama. The mostly untouched land is known for its diverse wildlife, including the great green macaw and the Azuero spider monkey, both endangered species. Guests can stay in secluded oceanfront cabins or opt for full immersion with an overnight camping expedition that includes a hike through the cloud forest more than 4,200 feet above sea level.

With sustainable and equitable tourism at the heart of his operations, Goldner works closely with the people of Cambutal—a vision directly in line with the Panama Ministry of Tourism ’s efforts to strengthen rural and community-based tourism enterprises.

“We use local captains and local guides,” Goldner says. “The idea is not to hire people and bring resources from outside when we have such a rich community that’s already here.” —Jessica Poitevien

No vampires to worry about here.

Photo by Fundatia Adept

6. Transylvania, Romania

Nature and tradition thrive in one of Europe’s last wild regions.

It’s been 125 years since Bram Stoker wrote Dracula , branding Transylvania as a dark, forbidding land populated by bloodsucking counts with an aversion to holy water. And while perhaps no other book has clouded its readers’ impression of a place in quite the same way, Stoker was right when he wrote of the region’s wild side. North of Bucharest, in the heart of Romania, Transylvania is home to one of Europe’s last great wildernesses: a sprawl of alpine meadows, ragged limestone ridges, and old-growth forests that billow across the landscape in a thick quilt of juniper, spruce, beech, and fir.

These wild mountains harbor some of the highest numbers of large carnivores—brown bears, wolves, and lynx—on the continent. The nonprofit Foundation Conservation Carpathia (FCC) is in the process of creating a vast reserve to safeguard all this for future generations—a “European Yellowstone” as Christoph Promberger, FCC’s executive director, envisions it—that will stretch for nearly 618,000 untamed acres across Romania’s Southern Carpathian Mountains .

For the full story from Keith Drew, read This Misunderstood Romanian Region Is Known as “European Yellowstone.”

Prepare to be surprised on your next trip to Thailand’s most visited city.

Photos courtesy of The Standard, Bangkok Mahanakho and The Small Dinner Club

7. Bangkok, Thailand

Ambitious young Thais are driving a creative reawakening in one of the world’s most visited cities.

From the end of an L-shaped bar I watched three chefs in black caps delicately plate 11 dishes of what appeared to be snow. Loud music masked the sounds of the busy Bangkok street outside. “OK guys, this one is titled, ‘Daft Punk Is Playing in My Mouth,’” said chef Sareen Rojanametin, setting the intriguing dish before me. Marvelously on cue, the throbbing LCD Soundsystem song “Daft Punk Is Playing at My House” burst onto the stereo.

The first bite rocked me to my core. At Small Dinner Club , which “pulls apart, questions, and reimagines Thai food,” you’re not handed a menu. The 12-course evenings are a delightful mystery accompanied by inspiration notes from the 32-year-old chef, who opened the hidden boîte in February 2022. “For me this dish represents the essence of Thai cuisine,” he wrote. I expected coconut or lime; instead I got an explosion of Thai green chile. My eyebrows started sweating. I swirled it all up: hot ice, tiny iridescent fish, watermelon, and a sumptuous black sesame sauce. These were the flavors of Thailand composed into an entirely new song. Rojanametin, who spent two years in a forest monastery before opening the restaurant, tells me, “The city has changed a lot in the last four years. People are much more daring.”

For the full story from Kathryn Romeyn, read Just When You Thought You Knew Bangkok, Thailand’s Most Visited City Changes .

Experience the intersection of history and culture in Salvador, Brazil.

Photo by Luisa Dorr

8. Salvador, Brazil

Engaging with Brazil’s Black history is essential—and easier than ever in the city of Salvador thanks to new cultural offerings.

In Salvador, a port city on the northeastern coast of Brazil, history isn’t relegated to textbooks. More than 4 million people were kidnapped from Africa and forced to harvest coffee beans and sugarcane in the country—a legacy that is most evident in the state of Bahia, where 80 percent of the population is Black or mixed race. Today the descendants of those enslaved people carry on traditions through Salvador’s food, culture, and music.

Tour company Guia Negro leads English-language histori- cal outings delving into Brazil’s Black heritage, including a walk through the streets where Michael Jackson and Spike Lee shot “They Don’t Care About Us,” the 1996 music video featuring the storied Afro-Brazilian drum team Olodum. The Casa do Carnaval da Bahia is a museum dedicated to the history of Brazil’s annual carnival celebration. The City of Music of Bahia museum, which opened in 2021, invites visitors to experience more than 800 hours of Bahian music, with the goal to educate them about specific styles such as pagode , a Brazilian subgenre of samba, and axe ́, an Afro-Caribbean mash-up that originated here.

The painful, racist history of Pelourinho, the city’s old town, is preserved in its name, which translates to “whipping post.” Once the site of slave auctions, it’s now home to brightly painted houses, cobblestoned streets, and numerous restaurants. At the rustic eatery Di Janela , chef Nara Amaral serves the food that brings her joy: roasted garlic with octopus, ruby-red lobster with heavily seasoned potatoes, and traditional fare such as moqueca, a seafood stew. At Ana Célia Santos’s Zanzibar restaurant, the moqueca takes numerous forms. A vegetarian version is prepared with rice and farofa (toasted cassava flour), while another is made with shrimp, stingray, and soft-shell crab.

For late-night entertainment, visitors should go to ABOCA Centro de Artes , a theater that hosts Afro-Brazilian musicians such as Mariene de Castro and Mateus Aleluia. After all, there’s no better way to end a day in Salvador than by listening to the residents who give the city its heartbeat. —Kayla Stewart

Sharjah is often overlooked by its glitzier neighbors, but this emirate has plenty to offer in terms of art, architecture, and culture.

Photo by Ieva Saudargaite

9. Sharjah, UAE

Thought-provoking art and architecture shine a light on an emirate often overshadowed by its glitzier neighbors.

Ever since I moved to the United Arab Emirates seven years ago, I’ve loved Sharjah . It may not have the biggest/tallest/highest superlatives of Dubai or the epic palaces of Abu Dhabi, but understated Sharjah is home to some of the region’s most exciting cultural institutions. And 2023 is a big year for the emirate, with headline events showcasing two of its greatest draws: art and architecture.

The 15th Sharjah Biennial runs from February to June, presenting the creations of more than 150 artists from 70-plus countries. Thirty newly commissioned pieces, including works by Moroccan photographer Hassan Hajjaj and British Palestinian multimedia artist Mona Hatoum , will be featured in a program that spans 16 venues and explores the theme “Thinking Historically in the Present.” The exhibition spaces are as intriguing as the art: from traditional coral-stone houses to the Sharjah Art Foundation ’s recently acquired 1970s-era Flying Saucer, a UFO-shaped building that once housed a French patisserie and a fast-food chicken shop.

For the full story from Nicola Chilton, read Sharjah Is One of the Most Exciting—and Overlooked—Cities in the UAE .

Baltimore is quickly becoming an entertainment and foodie destination.

Photo by Irina Sitnikova/Unsplash (left) Scott Suchman (right)

10. Baltimore, USA

Long-overdue upgrades to major downtown attractions are turning Charm City into a veritable food- and-entertainment hub.

From its early days as a thriving seaport to its current status as a seafood paradise, Baltimore is ever evolving. A $45 million overhaul of Lexington Market —billed as the oldest continuously operating public market in the country, with roots dating to 1782—recently welcomed visitors to an airy, light-filled space enlivened by 16-foot murals from local artist Ernest Shaw Jr. and photographs by Shan Wallace depicting Baltimore’s Black food culture. (This is, after all, a majority Black city.)

The developer’s gut renovation of the old market reimagined the space as a fresh version of the com- munity gathering spot it had been before it fell into disrepair. Benches flank the central staircase and serve as prime people-watching spots, while an adjacent plaza hosts events and concerts. Input from residents informed the mix of more than 40 stalls, half of them Black-owned, including the coffee shop Black Acres Roastery and the husband-and-wife-run Sunnyside Café . The market also maintains its devotion to the ocean with Faidley’s Seafood , the famous crab cake spot, and the Korean family-owned Cho’s Sea Garden .

A few blocks away, the CFG Bank Arena will reopen in time to host college basketball tournaments in February and a nearly sold-out Bruce Springsteen show in April. Its $200 million revamp, backed by singer Pharrell Williams and an investment firm cofounded by NBA star Kevin Durant, gives the 60-year-old facility the updated concessions, audio, and lighting it needs to compete with other venues in the region.

Also notable for 2023: an exhibition of Baltimore native John Waters’s personal art collection at the Baltimore Museum of Art (through April 16) and the return of Artscape , a multiday cultural extravaganza in September that, in the past, has featured wildly decorated cars. Festivalgoers can stay in the Mount Vernon neighborhood’s new literary-themed boutique hotel, Ulysses , a 116-room property whose name pays homage to both the James Joyce novel and a ship that brought Bavarian immigrants to Baltimore. —Julekha Dash

Prince Edward Island’s new hike and bike trail offers travelers a new way to experience the coastal idyll.

Photo by Brendan George Ko

11. Prince Edward Island, Canada

A 435-mile hiking and biking route around Canada’s small but mighty province invites visitors to travel slowly and joyfully.

Prince Edward Island, or PEI, off Canada’s eastern seaboard, is home to some of the country’s most enchanting pastoral scenery. You’ll find fields of potatoes and strawberries, beaches that stretch for miles, storybook villages (the 1908 novel Anne of Green Gables was set here), red-and-white wooden lighthouses, and docks anchoring fishing boats. The Island Walk , a new 435-mile walking and cycling route circumnavigating “the Island,” as locals call it, gives travelers a unique opportunity to experience it up close.

My husband and I cycled 180 miles of the route in June 2022, starting in the compact capital city, Charlottetown, and spending six days working our way across a section in the central region of the province. From Charlottetown, we pedaled 35 miles along crushed-gravel trails, wide red-dirt roads lined with trees, and country lanes—all relatively flat. After checking into the Orient Hotel , a historic B&B in the tiny village of Victoria-by-the-Sea, we browsed in shops, talked with local anglers bringing in the day’s catch, and walked barefoot along an expansive beach with rose-colored sand at the edge of the village. The tide came in while I ate possibly the best lobster roll I’ve ever tasted—a buttery toasted roll loaded with chunks of tender fresh-caught crustacean and house-made mayo—at the Lobster Barn restaurant.

For the full story from Debbie Olsen, read Idyllic Villages, Fresh Lobster Rolls, and a New Trail—Why Now Is the Time to Visit Prince Edward Island .

In the heart of Bergamo near the Basilica of Santa Maria Maggiore and the famous Colleoni Chapel.

Photo by Andrea Frazzetta

12. Brescia & Bergamo, Italy

Find venerable history and hip cocktails in two Italian cities connected by a cycling trail.

The key ingredients of la dolce vita? Golden light beaming across ancient stones, a piazza that bustles at aperitivo hour, and streets ripe for a passeggiata (stroll) to work it all off. Enter Brescia and Bergamo, two cities in the northern Italian region of Lombardy that have been named joint Italian Capitals of Culture for 2023. If you only know them from news reports in early 2020—the two were hit hard during the pandemic—prepare to be bowled over.

Bergamo is the better known of the two; its historic Città Alta (Upper City) crowns a ridge nearly 300 feet above its more modern section. The Bergamaschi love the outdoors, and they kick back in deck chairs at the 17th-century gardens of Palazzo Moroni, which opened to the public for the first time in 2020. New tuk-tuk rides wind around the Città Alta’s UNESCO-protected 16th-century city walls. The lion- and sphinx-surrounded fountain in the main square, Piazza Vecchia, has been restored, and new walking routes through Bergamo’s layers of history connect the old and new town. Travelers and locals alike can amble through the nearby Val d’Astino, a valley filled with vineyards, wildflower- strewn meadows, and a monastery that was founded in 1107.

With a ceremonial opening in early 2023, a 47-mile bicycling route will roll from Bergamo past Lake Iseo, then through Franciacorta wine country to Brescia, the most colorful Roman city north of the Italian capital.

While Bergamo life is mainly outdoors, Brescia is inside; you’ll find gourmet pizza tasting menus at Inedito and Roman- themed cocktails at Massenzio . Try the Domitilla at the latter. Named after the wife of Emperor Vespasian, it’s a mix of berry gin with grapefruit, rosemary syrup, and egg white. Spend the night at Areadocks Boutique Hotel , where all the modern art- work and vintage furnishings are for sale. Here in northern Italy, the sweet life just got an upgrade. —Julia Buckley

Update April 12, 2024

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Travel expenses defined.

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Tax Home Different From Family Home

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Travel allocation rules.

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Travel Primarily for Personal Reasons

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• Illustration of transportation expenses.

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• Table 4-1. 2023 MACRS Depreciation Chart      (Use To Figure Depreciation for 2023)

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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.)

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When is the Great Steamboat Race? Don't miss one of the Kentucky Derby Festival traditions

One of the main Kentucky Derby Festival activities is Wednesday with the Great Steamboat Race on the Ohio River. 

The Belle of Louisville and the Belle of Cincinnati will compete to win “one of the original and longest standing traditions of the Kentucky Derby Festival,” the Kentucky Derby Festival states.  

What do they win, though? 

Start the day smarter. Get all the news you need in your inbox each morning.

“Bragging rights,” according to the Kentucky Derby Festival website. The winner does get a pair of Silver Antlers during an award ceremony at the Chow Wagon at Kroger’s Fest-a-Ville . 

More: From the Archives: Belle of Louisville takes on Delta Queen in first steamboat race

Here is everything you need to know about the Great Steamboat Race: 

When is the 2024 Great Steamboat Race?  

The Great Steamboat Race is Wednesday, May 1, 2024. 

What time is the Great Steamboat Race? 

Boarding for the Great Steamboat Race is between 4:30 and 5:30 p.m. 

The departure is at 5:45 p.m. and the race starts at 6 p.m. 

Where is the Great Steamboat Race? 

The Great Steamboat Race sails through the Ohio River. 

The Shepherd Insurance Great Steamboat Race Watch Party will be at the Great Lawn in Waterfront Park.  

Who won the Great Steamboat Race in 2023? 

“The Belle of Louisville was declared the winner in 2023,” according to the Kentucky Derby Festival website. “Come see if our beloved local steamboat reigns supreme in 2024.” 

How much are tickets for the Great Steamboat Race? 

People can ride on the competing steamboats as they sail to the finish line at the Wharf. 

Tickets to ride the Belle of Louisville are $200, which includes cruising on the Ohio River, dinner and drinks, an open bar and live entertainment, according to the Kentucky Derby Festival website.  

Tickets for the Belle of Cincinnati are $80, but that is only the cruise. For dinner and the cruise, the price is $125. 

How long does the Great Steamboat Race last? 

According to the Kentucky Derby Festival website, the Great Steamboat Race lasts two hours. 

This article originally appeared on Louisville Courier Journal: When is the Great Steamboat Race? Don't miss one of the Kentucky Derby Festival traditions

Nomadic Matt's Travel Site

Travel Better, Cheaper, Longer

My Best 61 Travel Tips to Make You the World’s Savviest Traveler

Most people aren’t born savvy travelers. It’s something that only comes with on-the-road experience. Travel savviness is a process born of missed buses, foolish behavior, cultural unawareness, and countless tiny errors. Then, one day, you begin to seamlessly move through airports and integrate yourself into new cultures like a fish to water.

In the beginning, you just make a lot of travel mistakes.

But I want to help speed up the process and help you avoid my mistakes ( and I often make a lot of them ), so I put together this giant list of my best travel tips that cover everything under the sun to help you reach your full travel ninja potential.

I’ve learned these tips over the last sixteen years being a nomad.

These tips for traveling will have you saving money, sleeping better, getting off the beaten path more, meeting locals, and just being a better traveler.

So, without further ado, here are the best 61 travel tips in the world:

1. Always pack a towel. It’s the key to successful galactic hitchhiking – and plain common sense. You never know when you will need it, whether it’s at the beach, on a picnic, or just to dry off after a shower. While many hostels offer towels, you never know if they will or not, and carrying a small towel won’t add that much weight to your bag.

Make sure it’s a lightweight, quick-drying towel since regular towels are too bulky and heavy (and they take a long time to dry). Dry Fox travel towels are my favorite (use the code “nomadicmatt” for 15% off your purchase)!

My favorite bag is the Flash Pack from REI . Other companies offering high-quality bags are Osprey, Nomatic, and MEC (for Canadians).

This article has more tips on finding the best travel backpack for your needs.

The same rule applies to suitcases. Don’t take a huge suitcase because they are a pain in the butt to lug around, especially if you’re traveling long term (short term, not so much). I like Level 8 suitcases. They are durable, quite spacious, nicely designed, and well-priced (luggage can be pretty damn expensive). Plus, they have a TSA lock built into the zipper. You can click here to learn more and buy one .

I also recommend packing cubes , which are essential if you’re going to be living out of a backpack for a few weeks (or months), or you just want to keep your suitcase better organized. They come in a variety of sizes, allowing you to store items big and small. They’re great for making it easy to find everything in your backpack or suitcase.

3. Pack light. Write down a list of essentials, cut it in half, and then only pack that! Plus, since you bought a small backpack like I said above, you won’t have much room for extra stuff anyways! Take half the clothes you think you will need…you won’t need as much as you think. It’s OK to wear the same t-shirt a few days in a row.

I love Unbound Merino , as their travel clothing can be worn daily for weeks without getting smelly. They are super light and they look sylish too. I really love the material, they’re comfortable, they hardly ever need a wash, and they last forever!

Click here for more packing tips .

4. But take extra socks. You’ll lose a bunch to laundry gremlins, wear and tear, and hiking so packing extra will come in handy. Take a few more than you need. Trust me on this. Nothing beats a fresh pair of socks!

Here’s a list of all my best hostels around the world . If you’re planning on backpacking Europe , it’s worth getting HostelPass , a card that gives you up to 20% off hostels throughout Europe. It’s a great way to save money, and they’re constantly adding new hostels too. I’ve always wanted something like this and so I’m glad it finally exists. Use code NOMADICMATT for 25% off.

6. Take an extra bank card and credit card with you Disasters happen and things get stolen or compromised. I once had a card duplicated and a freeze put on it. I couldn’t use it for the rest of my trip. I was very happy I had a backup. You don’t want to be stuck somewhere new without access to your funds. This happened to a friend once and they had to borrow money for me for weeks while they waited for their new card to arrive.

Here are some helpful articles on banking:

• How to Avoid Banking Fees While Traveling
• 22 Ways to Cut Your Expenses and Have Money for Travel
• How to Pick the Best Travel Credit Card

7. Make sure to use no-fee bank cards. Don’t give banks your hard-earned money. Keep that for yourself and spend it on your travels. Get a credit card and debit card that doesn’t charge a foreign transaction fee or an ATM fee. Over the course of a long trip, the few dollars they take every time will really add up!

Here’s an article that will tell you how to do that.

8. Don’t fly direct. When booking flights, sometimes it is cheaper to fly in to airports close to your final destination, and then take a train, bus, or budget airline to where you need to go.

To use this method, find out how much it is to go directly to your destination. Then, look at prices to nearby airports. If the difference is more than $150 USD, I look to see how much it is to get from the second airport to my primary destination.

My favorite flight search engine is Skyscanner . This is my go-to website for finding cheap flights. It searches a lot of different airlines, including many of the budget carriers that larger sites miss.

Here are some more tips on finding cheap flights!

Here are some helpful articles on solo travel:

• Why I Travel Alone
• The Joy of Solo Travel
• Travel: The Ultimate Personal Development Tool
• How to Overcome Being Alone
• Reading People: One Skill Travel Has Taught Me

10. Always visit the local tourism information center. This is probably one of the most underused travel tips in the world. Tourism information centers know about everything going on in town. They can point you to free activities, special events happening during your stay, and everything in between. They even offer discounts on attractions and transportation. It is their job to help you experience the destination better. It’s amazing how many travelers skip this when they are visiting somewhere but, as a savvy traveler, you know to use this resource!

11. Take free walking tours. Besides being free, these tours will give you a good orientation and background of the city you are visiting. I love, love, love taking walking tours when I travel. You pass the time, you get to pepper the guide with questions, and you get to learn so much about where you are. Here are some of my favorite walking tour companies around the world:

• The Best Walking Tours in New York City
• The Best Walking Tours in London
• The Best Walking Tours in Paris
• The Best Walking Tours in Berlin
• The Best Walking Tours in Amsterdam

And while free walking tours are great, sometimes it’s worth it to take a paid walking tour if you’d like to dig deeper into a particular aspect of the destination. Walks is one of my favorite paid walking tour companies, offering in-depth history and cultural tours in cities around the world (especially Europe). Its small-group tours also tend to offer exclusive behind-the-scenes access you can’t get elsewhere.

For fellow foodies, Devour Food Tours has all kinds of amazing food tours around Europe.

12. Don’t be afraid to use a map. Looking like a tourist isn’t as bad as getting really lost and ending up in the wrong neighborhood. Don’t be afraid to use a map or ask for directions and look like a tourist. After all, you are one!

13. But don’t be afraid to get purposefully lost. Wandering aimlessly through a new city is a good way to get to know it, get off the beaten path, and away from the tourists. You might be surprised by the hidden gems you find. I like to wander around and try to find my way without using Google Maps. Travel is the art of discovery and you never know what cool little spot you’ll come across.

14. Ask hostel staff for information — even when you aren’t staying there. Hostel staff deal with budget travelers all day, every day. They know exactly where to go for cheap meals and attractions. They also tend to be locals so they know the city very well. Ask them for all sorts of information. Even if you aren’t staying in one, just pop in and ask for help. They’ll usually give it.

15. Sign up for flight deals. When it comes to travel, your flight(s) will likely be your biggest expense. Save money by signing up for flight deal websites. You’ll get epic flight deals straight to your inbox, saving you time and money. Also be sure to sign up for airline newsletters, since that is where they will announce their sales first. The best websites for finding travel deals are:

• Going (formerly Scott’s Cheap Flights) – The BEST for upcoming US flight deals.
• The Flight Deal – Great for global flight deals.
• Holiday Pirates – The best for European flight deals.
• Secret Flying – A great site for flight deals from around the world.

16. Don’t buy a money belt — they’re stupid. Thieves know they exist and being seen with one basically shouts, “Look at me, I’m a tourist with money! Rip me off!” The more you can blend in and act like a local, the easier it will be to get deals and avoid touts. If you’re worried about pickpockets, keep a better eye on your stuff!

17. When you go out, take only what you need. Limit the amount of cash and bank cards you carry with you when you go out, so if something does happen, you can easily recover. Never take more than one credit card or ATM card with you. My rule for cash is to limit what I carry to $50 USD.

18. Always carry a lock. Carry a small combination lock with you when you travel. They come in handy, especially when you stay in dorms. Most hostels use lockers, so budget travelers need to provide their own travel lock to keep stuff secured. While you can usually rent or buy them at hostels, it’s much cheaper just to buy one before you go. (Just don’t use one with keys because if you lose the keys, you’re screwed!)

19. Make extra copies of your passport and important documents. Don’t forget to e-mail a copy to yourself too. You never know when you might need to have some sort of documentation with you and might not want to carry your original. Additionally, if your passport gets stolen having a copy will come in handy for your police report.

20. Learn basic phrases in the native language of your destination. The locals will appreciate it and it will make your interactions easier. You don’t need to master the language but learning a few things like “Hello,” “Goodbye,” “Thank you!”, “Where’s the bathroom?” will go a long way to endearing yourself with the locals. They’ll like that you tried.

Here are some tips on how to learn a language .

Here are some posts that highlight my favorite reads:

• 13 Travel Books That Will Give You Serious Wanderlust
• The Best Travel Books
• 12 Books to Take You Around the World

22. Don’t be ashamed to walk into a Starbucks or McDonald’s. Sometimes familiarity is comforting and both places have free wifi and public restrooms you can use. (Just don’t eat the food at McDonald’s! That shit is gross and unhealthy for you! You can get it back home!). Libraries and most modern coffee shops also have free Wi-Fi too.

23. Always get behind business travelers when in security lines. They move fast since they are usually in a rush and travel light. They know the drill. Line up behind them as much as possible. You’ll speed through the line!

24. Never get behind families in airport security. They take forever. It’s not their fault. They just have a lot of stuff because of the kids. Try to avoid getting in lines with lots of kids. It’s going to take a while.

25. When you check in to the hotel, don’t be afraid to ask for an upgrade. They have a lot of flexibility when it comes to assigning upgrades at check-in. It never hurts to ask. Often times they can accommodate you if the hotel isn’t full. Just be super nice!

Note: If you stay in hotels frequently (or want to), it might be worth it to get a hotel credit card . You can earn points on your everyday spending at home and convert those points into free stays. The best cards come with status, making upgrades more likely too!

26. Write down your experiences. Even in this hyper-technological age, I think everyone needs to write more during their travels so they have something to look back on. I never leave home without a journal. Not only do I use them for work (I’m constantly taking notes and writing down ideas) but I also use them to keep track of my travels.

Simple travel journals work great for journaling during your trip as well as for writing down logistical information like directions, contact information, and language tips.

If you want a travel journal that isn’t just blank pages but rather has space for itinerary planning, places to jot notes in the local language, inspirational quotes, and more, grab our new travel journal. It was designed specifically with travelers in mind, so you can take notes as well as write down stories and reflections during your travels.

27. Lunchtime is the best time to visit historical sites. Be a contrarian. You’ll have fewer crowds getting in your way as big tour buses, groups, and most travelers head to lunch. It’s always best to visit an attraction super early, late, or when people eat. You’ll have even the most popular places to yourself!

28. Never eat in a touristy area or near a tourist attraction. As a general rule, I walk five blocks in either direction before I find a place to eat. The closer you are to tourist attractions the more you are going to pay and the worse the food (and service). Use websites like Yelp , Google Maps , or Open Rice to find some delicious and popular restaurants around you.

Additionally, never eat anywhere the menu is in like 6 languages! That means the restaurant is just for tourists!

29. Locals don’t eat out every night and neither should you. Go grocery shopping. You can learn a lot about locals’ diets by seeing the type of food they buy. Plus, it will save you a lot of money. You won’t regret it. Cook your food, save money, and surprise yourself!

30. Eat at expensive restaurants during lunch. Most expensive restaurants offer lunch specials featuring the same food they would serve for dinner but for a fraction of the cost! That’s the best time to eat out when you travel.

I share more tips on how to eat cheaply around the world here.

31. Pack a headlamp. This is a handy tool for both backpackers and anyone looking to do any hiking or camping. If you’re going to be staying in a hostel, having a headlamp is helpful when you need to check in or out but don’t want to disturb your fellow travelers by turning on the lights. They’re also helpful in emergencies.

32. Carry a basic first-aid kit. Accidents happen, so be prepared. I always take band-aids, antibacterial cream, and ointments for minor cuts and scrapes. You never know when you’re going to need it and you can’t always get it when you travel.

You can either assemble a first aid kit yourself ( here are some tips for doing so ), or purchase a pre-made kit online .

33. Don’t believe the cheap flight myths. Don’t drive yourself too crazy trying to get the absolute cheapest fare. There are a lot of myths online about how to find cheap flights, but there is no magic bullet or one secret ninja trick. It’s not cheaper to book on a particular day of the week, or if you search in an incognito window.

Spending five hours to try to save $10 will cause you a lot of stress. Once you find a flight deal that you’re happy with, book right away, as airfares change by the minute. Remember, you usually have a 24-hour window to cancel in case you need to.

Here are some article on how to save money on flights:

• 5 Steps to Booking a Cheap Flight Online
• How to Always Find a Cheap Flight
• Where I Find the Best Travel Deals

34. Use Meetup, the sharing economy, and hospitality websites to meet locals. These websites will help you get an insider’s perspective on your destination by connecting you with locals in the places you visit. The sharing economy has changed the way people travel allowing you to meet locals, get off the tourist travel, and save mega money! It’s a triple win – and I use these resources all the time when I travel.

Here’s an article on how to use the sharing economy (and what websites to use) when you travel.

35. Be open to strangers. Not everyone bites. Say hi to people on the road. Turn strangers into friends. Remember they are just like you! They want to live a happy, full life and have hopes and dreams too! You never know. You just might make some lifelong friends.

36. But keep your guard up. Some people do bite, so keep a healthy level of suspicion. You don’t want to fall for any travel scams or get yourself into uncomfortable situations. Be open but cautious. Here is a list of travel scams to avoid.

• My Favorite Restaurants in Europe
• The Best Places to Eat in NYC
• How to Eat Cheap Around the World
• 30+ Places to Eat in Tokyo
• How to Eat Around the World on a Vegan Diet

38. Avoid taxis. They are always a budget buster. Never, ever take a taxi unless you absolutely have too!

39. Take a reusable water bottle through airport security and fill it up at your gate. Single-use plastics are common in a lot of countries around the world. They’re also polluting our oceans and destroying the environment. Drink from the tap when you can — you’ll save money and help the environment. If you’re going somewhere where you can’t drink the water, be sure to get a water bottle with a filter. I love Lifestraw .

40. Get city attraction cards. If you are going to visit a lot of museums and other attractions in a short period of time, a city pass is going to save you money on admission (plus most provide free public transportation too!).

41. Take pictures of your luggage and clothes. If your bag gets lost, this will help identify it more easily and speed up the process of having your travel insurance reimburse you.

42. Carry emergency cash. Because emergencies happen, like that time in Romania when I couldn’t find an ATM and needed money for the bus to the hostel. I usually try to keep around $200 USD in emergency cash in case something happens!

43. Get good shoes. You walk a lot when you travel. Don’t beat up your feet. Love them as much as they love you, and they’ll take you to amazing places.

My favorite shoes for traveling are Suavs shoes , which are versatile and durable. They’re comfortable and great for exploring a new city all day, but also look nice enough that you can dress them up if you want to at night.

44. Get vaccinated. Because falling prey to an illness in a foreign country is not fun — and many countries require you to get vaccinated in order to visit them. So regardless of your opinion on the subject, you just might have to.

Here is an article on how to stay healthy on the road.

45. Learn to haggle. Haggling is a fun, playful way of not getting charged the foreigner price. It’s the art of negotiating and one that will help you throughout all of life, not just at the market.

Here are some articles to help you get started with using points and miles:

• Points and Miles 101: A Beginner’s Guide
• How I Earn 1 Million Frequent Flier Miles Every Year
• The Best Travel Credit Cards
• The Ultimate Guide to Picking the Best Travel Credit Card

47. Take a jacket. Nights get chilly.

48. Eat street food! If you skip the street food, you miss out on culture . Don’t be scared. If you’re nervous, look for places where kids are eating. If it’s safe for them, it’s safe for you.

49. Get travel insurance. Travel insurance is the most important thing to get that you never want to use. If something goes wrong, you don’t want to be out thousands of dollars in bills. Travel insurance will be there if you get robbed, flights get canceled, you get sick or injured, or have to be sent home. It’s comprehensive and, for just a few dollars a day, one of the best investments you can get for a trip.

You may think you’re superman/woman but so did my friend who broke her arm, didn’t have insurance, and had to pay thousands out of pocket. Insurance was there when I had to replace my camera and when I popped an eardrum scuba diving! Get it! Here are some tips on how to find the best travel insurance.

My favorite companies are:

• SafetyWing – A budget-friendly choice for travelers who need basic coverage. They are affordable, have great customer service, and make it easy to make a claim. If you’re on a tight budget, go with SafetyWing!
• Insure My Trip – The best insurance for those over 70 years old.
• Medjet – This is a membership program that provides emergency evacuation coverage should you get into a dire situation while traveling and be hospitalized. Medjet is meant to supplement your regular travel insurance.

50. Be patient. Things will work out in the end. No need to rush. You’ll get to where you are going in due time. Travel is about the journey, not the destination.

51. Be respectful. Locals are willing to help you out, but there’s probably a language barrier, so keep your cool when something doesn’t go your way. If you don’t, you’ll end up just looking like an asshole tourist.

52. Don’t over plan your trip. Let your days unfold naturally. Schedule two or three things and let the day fill in the rest on its own. It’s less stressful, and letting the day just take you is one of the best ways to travel. Here’s my advice on how not to over plan your travels!

53. Relax. See Be patient .

54. Be frugal — but not cheap. Don’t be pennywise but pound-foolish. Look for deals and don’t waste money, but don’t miss out on great experiences or walk 10 miles to save a couple of dollars. Time is money. Spend them both wisely.

55. Take earplugs. Anyone who has ever stayed in a hostel knows that earplugs are a necessity. Snorers are everywhere and you need your sleep.

But even if you’re not going to be in a hostel, they’re still helpful for sleeping well if your accommodation is located on a busy street, or for sleeping in buses, overnight trains, and other types of transportation. A good night’s sleep is priceless — be prepared!

These earplugs are reusable and work much better than the cheap foam ones, blocking out any distracting noises.

56. Always carry a power bank. Batteries die. Your good mood shouldn’t.

We all travel with numerous electronic devices like phones and tablets, but it can be hard to keep them all charged. An external battery solves that problem.

57. Remember that you’re not alone even if you’re traveling solo. Traveling alone never means you’re really alone. Wherever you go, there is a network of travelers who will be your friends, give you advice or tips, and help you out. They will guide you, point you in the right direction, and be your mentors. You aren’t out there on your own. You’ll make lots of friends and tons of memories.

If you’re not sure about traveling on your own for the first time, you can always join a group tour, such as those we offer at The Nomadic Network . I’ve designed all the itineraries myself to ensure they cover the highlights, get you off the tourist trail, and connect you with friends and locals.

59. Pre-book your tickets to attractions, activities, and excursions online. If you’re planning to do any activities or excursions on your trip, book them online. Companies usually offer a discounted price when compared to buying in person. Not only that but you’ll be able to pay with a credit card, giving you some extra protection as well as more travel points!

Many major attractions also allow you to reserve your spot and skip the line. Always look online to see if this is an option. This will you to avoid wasting time in multi-hour lines and go right in. I’ve seen people wait hours for the Paris Catacombs, Louvre, London Churchill War Rooms, churches, temples, historic fortresses, and more. Pre-book the day before, skip the line, get to see more during your day!

Get Your Guide is my favorite place to book activities in advance. It’s a huge online marketplace for tours and excursions, with tons of options in cities all around the world, including skip-the-line attraction tickets, cooking classes, walking tours, and more!

60. Avoid TripAdvisor. TripAdvisor is fine when you need opening hours or an address, but when it comes to reviews I ignore it completely. People always leave a negative review when something bad happens but rarely leave a positive review when something good happens so the reviews tend to be skewed.

On top of that, it’s very easy to create fake reviews and make a place seem better than it is. Many hotels and restaurants hire firms to artificially inflate their reviews on the platform. Additionally, TripAdvisor has been known to take down reviews that are overly negative as well as reviews on sexual assault. Use TripAdvisor with caution. Or better yet, don’t use it at all.

61. Finally, wear sunscreen. For as the Baz Luhrmann song “Everybody’s Free (To Wear Sunscreen)” goes:

If I could offer you only one tip for the future, sunscreen would be it. The long-term benefits of sunscreen have been proved by scientists Whereas the rest of my advice has no basis more reliable Than my own meandering experience.

Book Your Trip: Logistical Tips and Tricks

Book Your Flight Find a cheap flight by using Skyscanner . It’s my favorite search engine because it searches websites and airlines around the globe so you always know no stone is being left unturned.

Book Your Accommodation You can book your hostel with Hostelworld . If you want to stay somewhere other than a hostel, use Booking.com as it consistently returns the cheapest rates for guesthouses and hotels.

Don’t Forget Travel Insurance Travel insurance will protect you against illness, injury, theft, and cancellations. It’s comprehensive protection in case anything goes wrong. I never go on a trip without it as I’ve had to use it many times in the past. My favorite companies that offer the best service and value are:

• SafetyWing (best for everyone)
• Insure My Trip (for those 70 and over)
• Medjet (for additional evacuation coverage)

Want to Travel for Free? Travel credit cards allow you to earn points that can be redeemed for free flights and accommodation — all without any extra spending. Check out my guide to picking the right card and my current favorites to get started and see the latest best deals.

Need Help Finding Activities for Your Trip? Get Your Guide is a huge online marketplace where you can find cool walking tours, fun excursions, skip-the-line tickets, private guides, and more.

Ready to Book Your Trip? Check out my resource page for the best companies to use when you travel. I list all the ones I use when I travel. They are the best in class and you can’t go wrong using them on your trip.

Got a comment on this article? Join the conversation on Facebook , Instagram , or Twitter and share your thoughts!

Disclosure: Please note that some of the links above may be affiliate links, and at no additional cost to you, I earn a commission if you make a purchase. I recommend only products and companies I use and the income goes to keeping the site community supported and ad free.

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The Dead Don't Hurt

Two pioneers fight for the survival of their lives and their love on the American frontier during the Civil War. Two pioneers fight for the survival of their lives and their love on the American frontier during the Civil War. Two pioneers fight for the survival of their lives and their love on the American frontier during the Civil War.

• Viggo Mortensen
• Vicky Krieps
• Solly McLeod
• 4 User reviews
• 7 Critic reviews
• 67 Metascore

• Vivienne Le Coudy

• Holger Olsen

• Weston Jeffries

• Alfred Jeffries

• Alan Kendall

• Rudolph Schiller

• Billy Crossley

• Claudio Garcia

• Fergus McGillicuddy
• Railroad Magnate

• Fishmonger Stevens

• Reverend Simpson

• Little Vincent

• Martha Gilkyson

• Judge Blagden
• Little Vivienne Le Coudy
• All cast & crew
• Production, box office & more at IMDbPro

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• Trivia The knight that appears in young Vivienne's visions carries a familiar sword: Anduril, Aragorn's sword from The Lord of the Rings: The Return of the King (2003) , which was gifted to Viggo Mortensen by Peter Jackson at the end of filming.
• Connections Referenced in CTV News at Six Toronto: Episode dated 8 September 2023 (2023)

User reviews 4

• Apr 9, 2024
• How long is The Dead Don't Hurt? Powered by Alexa
• May 31, 2024 (United States)
• Hasta el fin del mundo
• Durango, Mexico
• Talipot Studio
• Recorded Picture Company (RPC)
• Perceval Pictures
• See more company credits at IMDbPro

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• Runtime 2 hours 9 minutes
• Dolby Digital

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6 Luxury Travel Trends That Will Be Huge in 2023

From hot new destinations to putting art ahead of food (really!), welcome to a fabulous new year of journeys near and far.

Japan, Italy, and Other Trending Destinations

“Japan!” says Jack Ezon, founder and managing partner at New York-based Embark Beyond , when he considers 2023’s hottest destinations. “Pre-COVID it was on one of the steepest growth trajectories; now people are clamoring to return,” he says, adding that one of the world’s hottest ski destinations for 2023 is Niseko on the country’s north island of Hokkaido.

Also hot: “Italy beyond the obvious,” he says: “Look at the regions of Piedmont, Veneto, and Emilia-Romagna to pop up as the new Tuscany, fueled by great new properties like Casa di Langa .” Ezon also names Montenegro back on the hot list, thanks to the new One&Only Portonovi drawing eyes (and yachts) to this corner of the Med, Peru trending for foodies and outdoor adventurers, Tanzania topping safari destinations, and the beautiful new Kisawa Sanctuary pulling focus to Mozambique as “the post-safari retreat du jour.”

The Rise of Solo Travel

When it comes to grown-up luxury travelers, the allure of going solo has never been greater. Virtuoso recently reported that among its travelers aged 65+, interest in single travel went from 4 percent in 2019 to 18 percent in 2022. And the offerings for solo explorers just get better and better, whether it’s the Solo Package (literally!) at Gili Lankanfushi in the Maldives or a regenerative weekend of yoga, sound baths, hydro therapies, spa treatments, and more at Shou Sugi Ban House in the Hamptons .

Private Yachts Seas the Day

While a boat of one’s own (even if for only a week) has always been a hallmark of luxury travel, the world of private yacht excursions has never been more creative—or alluring. Cases in point: Kontiki Expeditions’ superyacht plying the Ecuador coast , and EYOS Expeditions , which offers superyacht excursions in Antarctica.

“Many people just didn’t realize it was possible to go to Antarctica via a private yacht,” says EYOS CEO Ben Lyons, “but it has travelers thinking how they can experience a destination in new ways,” including a fully customized experience and a boatload—as it were—of privacy.

For those who prefer their adventure in a glass, Belmond will debut Coquelicot, A Belmond Boat, Champagne in May 2023: a restored river barge plying the region’s waterways in partnership with Maison Ruinart, the world’s oldest Champagne house. On offer: a weeklong private charter starting at €82,000 (approximately $79,500).

Embracing the Off Season

After the pandemic travel pause, the surge in luxury travel to beloved destinations like the Amalfi Coast and Greece pushed demand into the shoulder seasons like never before, and hotels responded by opening earlier in the spring and welcoming guests often all the way to Christmas—a move that seems to be sticking.

“At first, travelers were so anxious to get back out there as soon as destinations were opening up, they were ready to go right away, even if it wasn’t the typical season for that destination,” says travel advisor Beth Washington, founder of Washington, D.C.-based travel agency Getaway Guild .

Washington points also to African safaris now stretching beyond classic seasons of winter for South Africa and July through October travel for East Africa: “Travelers can have wonderful game viewing on safari most of the year if you work with a safari specialist,” she says. If the pandemic taught us anything, Washington says, “it’s that the ability to travel is not promised, and there is no time like the present to take that dream trip rather than wait for peak season.”

Art Is the New Food

Travel centered around art is poised to replace culinary travel as a leading luxury travel trend, says Jack Ezon, who points to Arles, Berlin, Havana, Paris, Milan, Miami, Mexico City, Marfa, Cape Town, and Marrakech as top destinations.

And the hotels! Airelles Le Grand Contrôle recently opened in the heart of France’s Château de Versailles and offers private tours and exclusive access to the Domaine de Trianon and the gardens. In the Scottish highlands, the Swiss gallerists Manuela and Iwan Wirth have created a stunning hotel-gallery hybrid at The Fife Arms (including more than 14,000 works including high-impact Picassos, Freuds, and Richters). In Marrakesh, Royal Mansour offers guests complimentary tickets to the stunning Musée Yves Saint Laurent Marrakech . And creative art partnerships are the new Michelin-starred chef: In Italy, Belmond has joined with acclaimed Galleria Continua to create MITICO , four garden-based art installations (including Cameroonian artist Pascale Marthine Tayou’s stunning Les Routes du Paradis at Grand Hotel Timeo on Sicily) that will return anew in 2023. “Whether it’s cities with art festivals, cities with an art scene, or art shopping trips,” sums Ezon, “art is definitely the new food.”

Traveling to Gather

While solo travel is surging, particularly for the 65+ set, creative getaways for groups is top of mind at myriad luxury destinations, particularly among younger travelers (according to Virtuoso, solo travel interest among the 18-34 set dropped from 12 percent in 2019 to 6 percent in 2022).

“Beyond multi-gen trips, people are flocking around the world in groups,” says Ezon. “Groups of ladies. Groups of guys. Groups of a half dozen couples. Friends who like botany, fitness instructors bringing their fans to some remote place for fitness. Divorced ladies out for revenge. You name the affinity; people are traveling together. We are even seeing five and six families traveling together.” With a surge in villa offerings at hotels and resorts as well as private yacht charters, it’s never been more easier—or more fabulous—to gather together, the world over.

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3 travel apps you need before your next flight to keep you out of long TSA lines

Travel can be stressful, especially when airports are involved. 

Flights get delayed, or, worse still, canceled.  

Ever-growing security lines sometimes snake through the airport, putting you in jeopardy of missing your flight.

Last-minute changes can happen and derail months of planning, potentially starting off your trip on a bad note.

Programs like TSA PreCheck and Global Entry can help travelers, but there are also ways that tech can help you prepare for your journey and stay aware of the curveballs that might come your way.

Learn more: Best travel insurance

Here are three apps to download before your next trip. 

Watch the video above to learn which three apps you need before your next trip. 

Airline app 

Download your airline’s app! 

It keeps all of your travel information in one, easy-to-access place. 

Turn on notifications to get immediate alerts when it's time to check in so you'll know if there are any delays or gate changes. 

Once you have a boarding pass, save even more time by adding it to the digital wallet on your smartphone.

The lines at airport security can be very unpredictable. Sometimes there is no wait, other times, the line extends into the check-in area. 

The Transportation Security Agency’s (TSA) app, MyTSA, tries to make the wait a little more predictable and helps you determine what to expect, especially if you’re traveling from one of the busiest airports in the US.  

The app provides a real-time look at your selected airport's wait time, any FAA delays, and which TSA PreCheck lanes are open. 

The app also uses historical data to help you plan ahead. So, even if your flight is three days away, the app can show you what you’re likely to encounter that day based on previous experiences. 

It’s also a useful resource if you’re unsure about what you can or can’t pack in your carry-on and checked luggage.

Mobile Passport Control

If you’re traveling abroad, the Mobile Passport Control app makes your return through U.S. customs much faster. 

The app is a digital version of the Customs and Border Patrol Declaration Form that anyone entering the U.S. is required to fill out.  

You can save up to 12 profiles in the app, and only one form is needed per family, per residence. 

The app doesn't work at every airport, so check  the CBP website to see where you can use it. 

Reviewed-approved iPhone accessories  

Purchases you make through our links may earn us and our publishing partners a commission.   

Reviewed helps you find the best stuff and get the most out of what you already own. Our team of tech experts test everything from Apple AirPods and screen protectors to iPhone tripods and car mounts so you can shop for the best of the best. 

• The best rugged iPhone case: Spigen Slim Armor  
• A top wireless charger: Yootech Wireless Charger  
• Our favorite screen protector: Ailun Glass Screen Protector  
• The best portable battery pack: Mophie Powerstation Plus  
• Durable phone car holders: Beam Electronics Phone Holder  
• An iPhone tripod we love: Aureday Phone Tripod  
• The best lightning cable: Anker 6 ft Premium Double-Braided Nylon Lightning Cable  

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