Some types of vinyl flooring are waterproof.
For example, wood plastic and polymer composite (WPC) vinyl is waterproof thanks to its composition of thermoplastics, wood flour, and calcium carbonate. It can be installed in areas where high moisture levels are present.

Other waterproof vinyl floor options include stone plastic composite (SPC) vinyl, made from natural limestone powder, polyvinyl chloride, and stabilizer. Also known as rigid core vinyl, it can be installed over many types of flooring as a floating floor.