There is a manufacturer rating and a real world rating. Manufacturer rating is typically low to avoid liability on their part. Usually this is just up to halfway of the alloy wheel and in standing water. Check your manual for the exact measurement.
Realworld is usually significantly higher. More of a measure of how deep the vehicle can actually ford should you really need to go through water even if it means you have to do some preventive maintenance after. A Pajero can wade with water up to the bottom of the headlamps or a bow wave above the hood.
Know where your air intake draws air (e.g. on a Vitara, it draws underhood near the base of the winsdhield, an area which I doubt I will sink) and if it has built-in anti-hyrolock measures (drain holes, baffles, etc.). Check where your a/t and axle breathers are. Getting water into an axle won't stop you midway while crossing. But it will require you change the fluids soon after. Repacking wheel bearings is part of maintenance, don't forget about it.
And driving techinique plays a big role. Read up on off-road water fording techniques, they come in pretty handy and dispel some of the old myths (e.g. you need high revs to cross, you cannot idle with the muffler submerged, etc.).





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