Apple’s upcoming iPhone 8 and Samsung’s Galaxy S8 which are rumored to launch this year (while there are no official confirmations) will have the highest level of dust and water resistance
According to sources iPhone 8 will gain IP68-rated water resistance level one improvement compared to iPhone 8’s IP67-rating. The iPhone 8 will be company’s tenth iPhone and said to have many new and improved features.
Apple doesn’t recommend that iPhone 8 owners purposely expose their smartphones to liquid. Liquid damage is not covered under normal warranty
Same as iPhone 8 Galaxy S8 will have IP68-rating, according to report
Samsung Galaxy S7 is already IP68 certified and it is the only phone which has that certification so far. It is able to handle submersion for around 30mins under 1.5 meters of water.
Related: iPhone 8 Features Curved Display