Airbnb was born in 2007 when two hosts welcomed three guests to their San Francisco home, and has since grown to over 5 million hosts who have welcomed over 2 billion guest arrivals in almost every country across the globe. Every day, hosts offer unique stays and experiences that make it possible for guests to connect with communities in a more authentic way.

The Community You Will Join:

Airbnb is seeking a Legal Intern to join the Tax team for our 2026 Summer Intern Program from June 1, 2026 - August 21, 2026.

Airbnb’s Tax team embodies the company’s innovative and entrepreneurial spirit. At the frontier of the sharing economy, Airbnb is breaking new ground in matters of tax policy and law around the world. Where some see obstacles, we see opportunities to find creative and practical solutions. We’re an adventurous, fast-moving group.

We are looking for a 1L or 2L student that is excited about tax law, learning new skills, and taking on challenges with integrity and curiosity as they learn about the practical dimensions of being on an in-house tax team.

The Difference You Will Make:

As an intern, you’ll be integrated into a team where you’ll contribute to challenging projects. Your manager, team, and our incredible employee community will strive to be superhosts to you during the summer. We provide the support, mentorship, fun, and real world experience needed to accelerate your learning and make a real impact on our product, as Airbnb revolutionizes connection, belonging, and travel.

A Typical Day:

Assigned projects will depend on the department’s needs and your interests. You will have the opportunity to work closely with various Tax team members and their business partners to support a variety of tax functions, which may include: Indirect Tax, Tax Operations and Engineering, Tax Policy, Tax Controversy, Corporate Tax Planning, International Tax and tax support of new business initiatives. During your internship, you’ll have the opportunity to:

Collaborate with multiple team members to achieve project milestones
Communicate with the Tax team and other stakeholders to provide project updates
Seek and provide feedback throughout the internship
Actively participate in and contribute to the Tax and broader Airbnb community

Your Expertise:

This opportunity is for first-year student (1L) or second-year (2L) students enrolled full-time at a nationally-accredited law school with the following background:

Demonstrated interest in tax/tax law as evidenced by the courses taken or previous experience in taxes/accounting
Excellent verbal and written communication skills, detail-oriented and organized
Comfortable reaching out and initiating communication with various team members
Adaptable and able to adjust plans and manage changes effectively
Strong interpersonal skills and interest in building relationships and collaborating with teams within and outside of the Tax team
Passion for the Airbnb mission; experience with the platform is a plus!
Work authorization for employment in the United States is required - visa sponsorship and relocation is unavailable

Your Location:

This position is US - Remote Eligible. The role may include occasional work at an Airbnb office or attendance at offsites, as agreed to with your manager. While the position is Remote Eligible, you must live in a state where Airbnb, Inc. has a registered entity. Click here for the up-to-date list of excluded states. This list is continuously evolving, so please check back with us if the state you live in is on the exclusion list. If your position is employed by another Airbnb entity, your recruiter will inform you what states you are eligible to work from.

How to Apply:

In addition to providing your resume, please submit a cover letter that addresses the following:

Which Airbnb Core Value(s) most resonates with you and why?
What do you hope to gain from this internship?
How does your background/experience make you a great addition to the Airbnb Tax team?

Deadline to Apply: Monday, January 12th (11:59 pm PST)

Our Commitment To Inclusion & Belonging:

Airbnb is committed to working with the broadest talent pool possible. We believe diverse ideas foster innovation and engagement, and allow us to attract creatively-led people, and to develop the best products, services and solutions. All qualified individuals are encouraged to apply.

We strive to also provide a disability inclusive application and interview process. If you are a candidate with a disability and require reasonable accommodation in order to submit an application, please contact us at: reasonableaccommodations@airbnb.com. Please include your full name, the role you’re applying for and the accommodation necessary to assist you with the recruiting process.

We ask that you only reach out to us if you are a candidate whose disability prevents you from being able to complete our online application.

How We’ll Take Care of You:

Our job titles may span more than one career or degree level. This role may also be eligible for benefits and Employee Travel Credits.

Currency: USD Pay rate: $48.00 per hour

Legal Intern, Tax