Does the iPhone 13 come with headphones?

No, the iPhone 13, iPhone 13 mini, iPhone 13 Pro, and iPhone 13 Pro Max do not include headphones in the box.

Apple stopped including accessories with its devices at the launch of the iPhone 12. The given reason was to reduce waste since most iPhone users already own their own headphones and charger. All iPhone models released after the iPhone 12 only ship with a Lighting to USB-C cable. This means you will need to provide your own earpods/headphones and wall charger if you don't already have them.

Apple offers a variety of headphone options starting at $19 for the basic EarPods with Lightning Connector, or iPhone owners can purchase a variety of third-party options through amazon.com.