The best incentive destinations combine exclusivity with experience. Top choices in Europe: Iceland (adventure and nature), Marrakech (culture and luxury), Mallorca (sun and team activities), Lisbon (atmosphere and gastronomy).
Further afield: Dubai, Cape Town or Costa Rica. Choose a destination your participants wouldn't easily book themselves. That's exactly what makes it special. The destination should fit the company culture and the type of reward you want to convey.