More information on this will be available as and when the units start arriving with purchasers and we get a clearer picture of overclocking capabilities and such. To the best of my knowledge the figures from the benchmarking done by the pimoroni.com blog are accurate:
In terms of CPU temperature, the Raspberry Pi 3 runs significantly
hotter than the Pi 2. We used the following to measure peak CPU
temperature while primes were being computed.
while true; do cat /sys/class/thermal/thermal_zone0/temp; sleep 1;
done
All three Pis idle at 36-38 degrees, and the Pi 3 gets up to a toasty
75 degrees while computing primes on four cores, compared with 52
degrees for the Pi 2 and 46 degrees on the Pi Zeros single core.
It's worth noting that these temperatures won't cause you any
problems. The Raspberry Pi 3 will automatically throttle performance
if the internal temperature of the SoC reaches around 82 degrees
centigrade.

With these figures in mind I'd say you might, if you were planning on throwing a lot of hard number crunching at your Pi, need some kind of cooling to prevent thermal throttling. Under normal conditions I don't think it would be anything to worry about.