Best answer: While the iPhone XS is the most water-resistant iPhone that Apple has ever made, it's still not waterproof. You'll be waiting a while for that one.
Apple: iPhone XS ($999)
The iPhone XS has great water resistance, but it's far from waterproof
The iPhone XS is the first member of the lineup to sport an IP68 water resistance rating. This means that the iPhone XS is protected against "harmful dust," as well as submersion in more than one meter of water for up to 30 minutes. Apple says, in fact, that the iPhone XS and iPhone XS Max could survive submersion in up to two meters of water for 30 minutes.
But this is a far cry from being waterproof. If you leave your iPhone in the water long enough, that water will still eventually enter the device and start to effect the electronics in the phone, and eventually cause it to fail completely. While you might get lucky if your phone takes a dive of say, three meters, there's no guarantee, so you'll want to be careful around pools, lakes, and other bodies of water.
No gadget is truly waterproof
A lot of phones have been given the IP68 water resistance rating in the last few years, and it's the highest rating for both dust protection and water submersion available. But it's telling that there's not a rating on the IP scale that means something is completely waterproof. There are ratings for surviving jets of water and steam, but nothing to say "this thing is completely safe from water."
If you're waiting on an iPhone that has no vulnerabilities to water or other liquids, you're going to be waiting for a long time. Apple's done a pretty good job in sealing the iPhone up, but there are weak points in any system. It's possible that water could enter your phone through the Lightning port or speaker grill. The point is this: just be careful.
With the iPhone XS, Apple has done a better job in trying to keep the device safe from more than just water. On stage at the company's 2018 iPhone event, Phil Schiller noted that the phone was tested with water, orange juice, and even beer. This means that it's been tested not only against liquids, but liquids that might have a more corrosive affect than water.
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