"Best" and "least expensive" are rarely the same thing. There are tons of ways to cheaply customize your vehicle... it's rarely the best way to go. A trip down your local Walmart's automotive aisle will give you tons of options... but probably isn't the best way to go. (ha ha) I've always had the mindset that if I buy a brand new vehicle, it probably isn't the best idea to cheap out on accessories. I generally stick to OEM stuff myself... although I always find that it's cheaper to order my accessories from an online dealership that offers a discount rather than paying MSRP at the selling dealership. Plus, then there's the fun of actually installing it... which type with a mix of honesty and sarcasm.
Some accessories are easy or fun to install... some are a pain to install. As for new wheels and tires- I think that the best-looking wheels for the current gen Rav4 are the Prime XSE wheels. They are awesome looking... and can be purchased from your local dealer (MSRP $630 each, available online for about $450). Better yet- they are extremely rare... so your Rav4 will have something that sets it apart from the other 25 that are parked near it when you go grocery shopping.
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There are certainly cheaper options. You could buy a set of "take-off" wheels and tires from Ebay... shop Facebook Marketplace, or go aftermarket... but to me higher-trim OEM wheels are always better-looking than cheap aftermarket wheels. The wheels on Rav4 XLE Premium trims, Limiteds, XSE, and Adventure trims are also very nice. Again- you could go to your local Walmart or Autozone and buy an aftermarket exhaust tip that screws on... but Toyota offers black chrome exhaust tips on the 2023 Rav4 Hybrid Woodland edition. It's also listed as an accessory on one of my local dealer's website. It says that it bolts right on... MSRP $45/each. Part number is in the picture:
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Again- "best" and "least expensive" are probably going to result in very different solutions. You can go on Ebay right now and buy a set of aftermarket fog lights with the wiring for under $100. Most are cheaply made and come from China. Ali Express is another place where you can find very cheap Chinese-made aftermarket lights that will offer a custom or factory-look, depending on your preference. None of these solutions are probably ideal if you are looking for long-term quality and durability... but they are cheap. You could also look into ordering a set of factory fog lights, housing, wiring, and the switch. This is probably going to be the BEST solution from a reliability and appearance standpoint... but would be more expensive than the cheap ones from Ebay/Ali Express. Note that Toyota seems to offer both halogen and LED fog lights for the 5th Generation Rav4. I'd go for the LED ones. You'd have to investigate if there's wiring for it... I did a quick search for this in the forum and didn't find an answer. I'm sure that there's a thread somewhere that talks about it if you do some digging. The LE's interior is pretty low on the frills. The sky is the limit for customizing here... limited only by your budget and imagination. You could have an auto-dimming mirror installed... custom seat covers or aftermarket leather installed with seat heating... There seems to be a bunch of different options for cheap Chinese-made interior lighting solutions available that probably aren't the highest quality. OEM door sills are available for about $120 online