# EDGAR Filing Document

**Accession Number:** 0001559720
**File Stem:** 0001559720-26-000007
**Filing Date:** 2026-2
**Character Count:** 30210
**Document Hash:** 77b9d1d395457c2b9c07543c8862a215
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001559720-26-000007.hdr.sgml**: 20260213

**ACCESSION NUMBER**: 0001559720-26-000007

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 15

**FILED AS OF DATE**: 20260213

**DATE AS OF CHANGE**: 20260212

**EFFECTIVENESS DATE**: 20260213

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Airbnb, Inc.
- **CENTRAL INDEX KEY:** 0001559720
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-TO DWELLINGS & OTHER BUILDINGS [7340]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 263051428
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-293434
- **FILM NUMBER:** 26628195

**BUSINESS ADDRESS:**
- **STREET 1:** 888 BRANNAN ST.
- **CITY:** SAN FRANCISCO
- **STATE:** CA
- **ZIP:** 94103
- **BUSINESS PHONE:** 415.800.5959

**MAIL ADDRESS:**
- **STREET 1:** 888 BRANNAN ST.
- **CITY:** SAN FRANCISCO
- **STATE:** CA
- **ZIP:** 94103

**As filed with the U.S. Securities and Exchange Commission on February 12, 2026.**

<br> **Registration No. 333- &nbsp;&nbsp;&nbsp;&nbsp;** 

**UNITED STATES** 

**SECURITIES AND EXCHANGE COMMISSION** 

**Washington, D.C. 20549** 

**FORM S-8**

**REGISTRATION STATEMENT** 

***UNDER***

***THE SECURITIES ACT OF 1933*** 

**AIRBNB, INC.**

**(Exact name of registrant as specified in its charter)** 

---

| | |
|:---|:---|
| **Delaware** | **26-3051428** |
| **(State or other jurisdiction of <br>incorporation or organization)** | **(I.R.S. Employer <br>Identification No.)** |
| **888 Brannan Street**<br>**San Francisco, California** | **94103** |
| **(Address of Principal Executive Offices)** | **(Zip Code)** |

---

**Airbnb, Inc. 2020 Incentive Award Plan**

**Airbnb, Inc. Employee Stock Purchase Plan**

 **(Full title of the plan)** 

**Brian Chesky**

**Chief Executive Officer**

**Airbnb, Inc.**

**888 Brannan Street**

**San Francisco, California 94103** 

**(Name and address of agent for service)**

**(415) 728-0108** 

**(Telephone number, including area code, of agent for service)**

***Copies to:***

<br> **Tad J. Freese**<br>**Kathleen M. Wells**<br>**Richard Kim**<br>**Latham & Watkins LLP**<br>**140 Scott Drive**<br>**Menlo Park, California 94025**<br>**(650) 328-4600**<br>

------

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.

---

| | | | |
|:---|:---|:---|:---|
| Large accelerated filer | ☒ | Accelerated filer | ☐ |
| Non-accelerated filer | ☐ | Smaller reporting company | ☐ |
|  |  | Emerging growth company | ☐ |

---

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

 <u><br></u> <u><br></u> <u><br></u> <u><br></u> <u><br></u> <u><br></u> <u><br></u> <u><br></u> <br>

------

**EXPLANATORY NOTE** 

This Registration Statement on Form S-8 (this "Registration Statement") is being filed by Airbnb, Inc. (the "Registrant") for the purpose of registering an aggregate of 19,986,691 shares of Class A common stock, par value $0.0001 per share ("Class A Common Stock"), consisting of:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i.12,032,455 shares of Class A Common Stock that were added on January 1, 2026 to the number of shares authorized for issuance under the Company's 2020 Incentive Award Plan (the "2020 Plan") pursuant to an "evergreen" provision, which allows for an annual increase in the number of shares of the Company's Class A Common Stock authorized for issuance thereunder;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii.1,203,245 shares of Class A Common Stock that were added on January 1, 2026 to the number of shares authorized for issuance under the Company's Employee Stock Purchase Plan (the "ESPP") pursuant to an "evergreen" provision, which allows for an annual increase in the number of shares of the Company's Class A Common Stock authorized for issuance thereunder;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii.2,741,201 shares of Class A Common Stock that expired, lapsed or were terminated, converted into an award in respect of shares of another entity in connection with a spin-off or other similar event, exchanged for cash, surrendered, repurchased, canceled without having been fully exercised or forfeited under the 2020 Plan or the Airbnb, Inc. 2018 Equity Incentive Plan, as amended, the Airbnb, Inc. 2008 Equity Incentive Plan, as amended, and the Hotel Tonight, Inc. 2011 Equity Incentive Plan, as amended (each a "Prior Plan"), and as such again became available for issuance under the 2020 Plan pursuant to its terms; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iv.4,009,790 shares of Class A Common Stock tendered or withheld to satisfy any tax withholding obligation with respect to an award under the 2020 Plan or any Prior Plan, and as such again became available for issuance under the 2020 Plan pursuant to its terms.

These additional shares of Class A Common Stock are securities of the same class as other securities registered on the Registration Statement on Form S-8 relating to the same benefit plans filed with the Securities and Exchange Commission (the "SEC") on December 10, 2020 (File No. 333-251253) and the Registration Statement on Form S-8 filed with the SEC on February 13, 2025 (File No. 333-284914).

**PART I**

**INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS**

The documents containing the information specified in Part I of Form S-8 will be sent or given to participants as specified by Rule 428(b)(1) of the Securities Act of 1933, as amended (the "Securities Act"). These documents and the documents incorporated by reference into this Registration Statement pursuant to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.

**PART II** 

 **INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

---

| | |
|:---|:---|
| **ITEM 3.** | **INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE**  |

---

The following documents filed by the Registrant with the SEC are incorporated by reference into this Registration Statement:

(a) The contents of the Registrant's earlier Registration Statement on Form S-8 relating to the 2020 Plan and the ESPP, previously filed with the SEC on <u>[December 10, 2020](https://www.sec.gov/Archives/edgar/data/1559720/000119312520314333/d65125ds8.htm)</u> (File No. 333-251253), and the Registration Statement on Form S-8 filed with the SEC on <u>[February 13, 2025](https://www.sec.gov/Archives/edgar/data/1559720/000119312525026162/d869144ds8.htm)</u> (File No. 333-284914).

------

(b) The Registrant's Annual Report on Form 10-K for the fiscal year ended December 31, 2025 filed with the SEC on February 12, 2026.

(c) The information specifically incorporated by reference into the Registrant's Annual Report on Form 10-K for the fiscal year ended December 31, 2024 from the Registrant's Definitive Proxy Statement on <u>[Schedule 14A](https://www.sec.gov/ix?doc=/Archives/edgar/data/0001559720/000119312525096938/d842295ddef14a.htm)</u>, filed with the SEC on April 25, 2025.

(d) The description of the Registrant's Class A Common Stock contained in the Registrant's Registration Statement on <u>[Form 8-A](https://www.sec.gov/Archives/edgar/data/1559720/000119312520312601/d85843d8a12b.htm)</u> filed on December 8, 2020 under the Securities Exchange Act of 1934, as amended (the "Exchange Act"), including any amendment or report filed for the purpose of updating such description.

All other reports and documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act (other than Current Reports furnished under Item 2.02 or Item 7.01 of Form 8-K and exhibits furnished on such form that relate to such items) on or after the date of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to be a part of this Registration Statement from the date of the filing of such reports and documents.

Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any subsequently filed document that also is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

---

| | |
|:---|:---|
| **ITEM 8.** | **EXHIBITS**  |

---

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| | | **Incorporated by**<br>**Reference**  | **Incorporated by**<br>**Reference**  | **Incorporated by**<br>**Reference**  | **Incorporated by**<br>**Reference**  | |
| <br>**Exhibit**<br>**Number**  | <br>**Exhibit Description** | **Form** | **File Number** | **Date** | **Number** | <br>**Filed**<br>**Herewith** |
| 4.1 | [Restated Certificate of Incorporation of the Registrant](https://www.sec.gov/Archives/edgar/data/1559720/000119312524157426/d841286dex31.htm) | 8-K | 001-39778 | 06/07/2024 | 3.1 |  |
| 4.2 | [Amended and Restated Bylaws of the Registrant](https://www.sec.gov/Archives/edgar/data/1559720/000119312520316959/d44016dex32.htm) | 8-K | 001-39778 | 12/14/2020 | 3.2 |  |
| 4.3 | [Form of Class A Common Stock Certificate](http://www.sec.gov/Archives/edgar/data/0001559720/000119312520294801/d81668dex42.htm) | S-1 | 333-250118 | 11/16/2020 | 4.2 |  |
| 5.1 | <u>[Opinion of Latham & Watkins LLP](exhibit51lathamopiniontofo.htm)</u> |  |  |  |  | X |
| 23.1 | <u>[Consent](exhibit51lathamopiniontofo.htm)[of Latham & Watkins LLP (included in Exhibit 5.1)](exhibit51lathamopiniontofo.htm)</u> |  |  |  |  | X |
| 23.2 | <u>[Consent of PricewaterhouseCoopers LLP, independent registered public accounting firm](exhibit232s-8pwcconsentfy25.htm)</u> |  |  |  |  | X |
| 24.1 | <u>[Power](#i914ecc73076f445a878e8836f613bcc5_85)[of Attorney (included on signature page of this Form S-8)](#i914ecc73076f445a878e8836f613bcc5_85)</u> |  |  |  |  | X |
| 99.1(a)# | [2020 Incentive Award Plan](https://www.sec.gov/Archives/edgar/data/1559720/000119312520306257/d81668dex1014a.htm) | S-1/A | 333-250118 | 12/01/2020 | 10.14(a) |  |
| 99.2(b)# | [Form of Stock Option Grant Notice and Stock Option Agreement under the 2020 Incentive Award Plan](http://www.sec.gov/Archives/edgar/data/0001559720/000119312520294801/d81668dex1014b.htm) | S-1 | 333-250118 | 11/16/2020 | 10.14(b) |  |
| 99.3(c)# | [Form of Restricted Stock Unit Award Grant Notice and Restricted Stock Unit Award Agreement under the 2020 Incentive Award Plan](http://www.sec.gov/Archives/edgar/data/0001559720/000119312520294801/d81668dex1014c.htm) | S-1 | 333-250118 | 11/16/2020 | 10.14(c) |  |
| 99.4# | [Employee Stock Purchase Plan](https://www.sec.gov/Archives/edgar/data/1559720/000119312520306257/d81668dex1015.htm) | S-1/A | 333-250118 | 12/01/2020 | 10.15 |  |
| 107.1 | Filing Fee Table |  |  |  |  | X |

---

------

**SIGNATURES** 

Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of San Francisco, State of California, on February 12, 2026.

---

| | |
|:---|:---|
| **Airbnb, Inc.** | **Airbnb, Inc.** |
| By: | /s/ BRIAN CHESKY |
|  | Brian Chesky |
|  | *Chief Executive Officer* |

---

**POWER OF ATTORNEY** 

**KNOW ALL PERSONS BY THESE PRESENTS,** that each person whose signature appears below constitutes and appoints Brian Chesky and Elinor Mertz, and each or any one of them, as his or her true and lawful attorney-in-fact and agent, each with full power of substitution and resubstitution, for him or her and in any and all capacities, to sign any and all amendments all amendments to this Registration Statement, including post-effective amendments, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, with full power of each to act alone, full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully for all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or his, her or their substitute or substitutes, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Name and Signature** | **Title** | **Date** |
| /s/ BRIAN CHESKY | Chief Executive Officer and Director<br>(Principal Executive Officer) | February 12, 2026 |
| <br>Brian Chesky | Chief Executive Officer and Director<br>(Principal Executive Officer) | February 12, 2026 |
| /s/ ELINOR MERTZ | Chief Financial Officer<br>(Principal Financial Officer) | February 12, 2026 |
| Elinor Mertz | Chief Financial Officer<br>(Principal Financial Officer) | February 12, 2026 |
| /s/ DAVID BERNSTEIN | Chief Accounting Officer<br>(Principal Accounting Officer) | February 12, 2026 |
| <br>David Bernstein | Chief Accounting Officer<br>(Principal Accounting Officer) | February 12, 2026 |
| /s/ ANGELA AHRENDTS | Director | February 12, 2026 |
| Angela Ahrendts | Director | February 12, 2026 |
| /s/ AMRITA AHUJA | Director | February 12, 2026 |
| Amrita Ahuja | Director | February 12, 2026 |
| /s/ NATHAN BLECHARCZYK | Director | February 12, 2026 |
| <br>Nathan Blecharczyk | Director | February 12, 2026 |
| /s/ KENNETH CHENAULT | Director | February 12, 2026 |
| <br>Kenneth Chenault | Director | February 12, 2026 |
| /s/ JOSEPH GEBBIA | Director | February 12, 2026 |
| <br>Joseph Gebbia | Director | February 12, 2026 |

---

------

---

| | | |
|:---|:---|:---|
| **Name and Signature** | **Title** | **Date** |
| /s/ JEFFREY JORDAN | Director | February 12, 2026 |
| <br>Jeffrey Jordan | Director | February 12, 2026 |
| /s/ ALFRED LIN | Director | February 12, 2026 |
| <br>Alfred Lin | Director | February 12, 2026 |
| /s/ JAMES MANYIKA | Director | February 12, 2026 |
| James Manyika | Director | February 12, 2026 |

---

## Ex-Filing

?xml version='1.0' encoding='ASCII'? EX-FILING FEES

---

| |
|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Calculation of Filing Fee Tables**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **S-8**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Airbnb, Inc.**  |

---

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Type**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Class Title**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Calculation Rule**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount Registered**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Proposed Maximum Offering Price Per Unit**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Maximum Aggregate Offering Price**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Rate**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount of Registration Fee**  |
| 1 | Equity | Class A Common Stock, par value $0.0001 per share | Other | 12032455 | $118.51 | $1425966242.05 | 0.0001381 | $196925.94 |
| 2 | Equity | Class A Common Stock, par value $0.0001 per share | Other | 1203245 | $100.73 | $121202868.85 | 0.0001381 | $16738.12 |
| 3 | Equity | Class A Common Stock, par value $0.0001 per share | Other | 6750991 | $118.51 | $800059943.41 | 0.0001381 | $110488.28 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $2347229054.31  |  | $324152.34  |
| Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  |  |  |  | $0.00  |
| Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  |  |  |  | $324152.34  |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Offering Note** <br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <sup>1</sup> (1) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this registration statement shall also cover any additional shares of the Registrant's Class A Common Stock that become issuable under the Airbnb, Inc. 2020 Incentive Award Plan, as may be amended from time to time (the "2020 Plan"), by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the receipt of consideration that increases the number of the Registrant's outstanding shares of Class A Common Stock. (2) Represents shares of Class A Common Stock that were added to the shares authorized for issuance under the 2020 Plan on January 1, 2026 pursuant to an "evergreen" provision contained in the 2020 Plan. Pursuant to such provision, the number of shares of Class A Common Stock reserved for issuance pursuant to awards under the 2020 Plan shall be increased on the first day of each calendar year beginning on January 1, 2022 and annually thereafter ending in 2030, equal to the lesser of (a) 5% of the aggregate number of shares of all classes of the Registrant's common stock outstanding on the last day of the immediately preceding fiscal year and (b) such smaller number of shares of Class A Common Stock as determined by the Board of Directors of the Registrant. (3) Estimated in accordance with Rules 457(c) and 457(h) under the Securities Act solely for the purpose of calculating the registration fee on the basis of $118.51 per share, which is the average of the high and low prices of Class A Common Stock on February 12, 2026, as reported on the Nasdaq Global Select Market.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <sup>2</sup> (4) Pursuant to Rule 416(a) under the Securities Act, this registration statement shall also cover any additional shares of the Registrant's Class A Common Stock that become issuable under the Employee Stock Purchase Plan, as may be amended from time to time (the "ESPP"), by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the receipt of consideration that increases the number of the Registrant's outstanding shares of Class A Common Stock. (5) Represents shares of Class A Common Stock that were added to the shares authorized for issuance under the ESPP on January 1, 2026 pursuant to an "evergreen" provision contained in the ESPP. Pursuant to such provision, the number of shares of Class A Common Stock reserved for issuance under the ESPP shall be increased on the first day of each calendar year beginning on January 1, 2022 and annually thereafter ending in 2030, equal to the lesser of (a) 1% of the aggregate number of shares of all classes of the Registrant's common stock outstanding (on an as converted basis) on the last day of the immediately preceding fiscal year and (b) such number of shares as may be determined by the Board of Directors of the Registrant; provided, however, no more than 89,785,394 shares may be issued under the ESPP. (6) Estimated in accordance with Rules 457(c) and 457(h) under the Securities Act solely for the purpose of calculating the registration fee on the basis of $100.73 per share, which is the average of the high and low prices of Class A Common Stock on February 12, 2026, as reported on the Nasdaq Global Select Market, multiplied by 85%. Pursuant to the ESPP, the purchase price of the shares of Class A Common Stock reserved for issuance thereunder shall equal 85% of the lesser of the Fair Market Value of a share of Class A Common Stock on (a) the applicable Grant Date and (b) the applicable Exercise Date (each term as defined in the ESPP).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <sup>3</sup> (7) Pursuant to Rule 416(a) under the Securities Act, this registration statement shall also cover any additional shares of the Registrant's Class A Common Stock that become issuable under the 2020 Plan by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the receipt of consideration that increases the number of the Registrant's outstanding shares of Class A Common Stock. (8) Represents (a) shares of Class A Common Stock that expired, lapsed or were terminated, converted into an award in respect of shares of another entity in connection with a spin-off or other similar event, exchanged for cash, surrendered, repurchased, canceled without having been fully exercised or forfeited under the 2020 Plan or the Airbnb, Inc. 2018 Equity Incentive Plan, as amended, the Airbnb, Inc. 2008 Equity Incentive Plan, as amended, and the Hotel Tonight, Inc. 2011 Equity Incentive Plan, as amended (each a "Prior Plan"), and as such again became available for issuance under the 2020 Plan pursuant to its terms and (b) shares of Class A Common Stock tendered or withheld to satisfy any tax withholding obligation with respect to an award under the 2020 Plan or any Prior Plan, and as such again became available for issuance under the 2020 Plan pursuant to its terms. (9) Estimated in accordance with Rules 457(c) and 457(h) under the Securities Act solely for the purpose of calculating the registration fee on the basis of $118.51 per share, which is the average of the high and low prices of Class A Common Stock on February 12, 2026, as reported on the Nasdaq Global Select Market.

---

| | |
|:---|:---|
| | |
| **Rule 457(p)** | **Rule 457(p)** |
| Fee Offset Claims | N/A |
| Fee Offset Sources | N/A |

---

## Exhibit 5.1

---

| | | |
|:---|:---|:---|
| ![lwlogo.jpg](lwlogo.jpg) | **Exhibit 5.1**<br>**140 Scott Drive&nbsp;&nbsp;&nbsp;&nbsp; Menlo Park, California 94025**<br>**Tel: +1.650.328.4600 Fax: +1.650.463.2600**<br>**www.lw.com** | **Exhibit 5.1**<br>**140 Scott Drive&nbsp;&nbsp;&nbsp;&nbsp; Menlo Park, California 94025**<br>**Tel: +1.650.328.4600 Fax: +1.650.463.2600**<br>**www.lw.com** |
|  | **FIRM / AFFILIATE OFFICES** | **FIRM / AFFILIATE OFFICES** |
|  | **Austin** | **Milan** |
|  | **Beijing** | **Munich** |
|  | **Boston** | **New York** |
|  | **Brussels** | **Orange County** |
|  | **Chicago** | **Paris** |
| February 12, 2026 | **Dubai** | **Riyadh** |
|  | **Düsseldorf** | **San Diego** |
|  | **Frankfurt** | **San Francisco** |
|  | **Hamburg** | **Seoul** |
|  | **Hong Kong** | **Silicon Valley** |
|  | **Houston** | **Singapore** |
| Airbnb, Inc.<br>888 Brannan Street<br>San Francisco, California 94103  | **London** | **Tel Aviv** |
| Airbnb, Inc.<br>888 Brannan Street<br>San Francisco, California 94103  | **Los Angeles** | **Tokyo** |
| Airbnb, Inc.<br>888 Brannan Street<br>San Francisco, California 94103  | **Madrid** | **Washington, D.C.** |

---

Re: <u>Registration Statement on Form S-8</u>

To the addressee set forth above:

We have acted as special counsel to Airbnb, Inc., a Delaware corporation (the "***Company***"), in connection with the registration by the Company of an aggregate of 19,986,691 shares of Class A common stock of the Company, par value $0.0001 per share (the "***Shares***"), issuable under the Company's 2020 Incentive Award Plan and Employee Stock Purchase Plan (the "***Plans***").

The Shares are included in a registration statement on Form S-8 under the Securities Act of 1933, as amended (the "***Securities Act***"), filed with the Securities and Exchange Commission (the "***Commission***") on February 12, 2026 (the "***Registration Statement***"). This opinion is being furnished in connection with the requirements of Item 601(b)(5) of Regulation S-K under the Securities Act, and no opinion is expressed herein as to any matter pertaining to the contents of the Registration Statement or related prospectus, other than as expressly stated herein with respect to the issuance of the Shares.

As such counsel, we have examined such matters of fact and questions of law as we have considered appropriate for purposes of this letter. With your consent, we have relied upon certificates and other assurances of officers of the Company and others as to factual matters without having independently verified such factual matters. We are opining herein as to the General Corporation Law of the State of Delaware (the "***DGCL***"), and we express no opinion with respect to any other laws.

Subject to the foregoing and the other matters set forth herein, it is our opinion that, as of the date hereof, when the Shares shall have been duly registered on the books of the transfer agent and registrar therefor in the name or on behalf of the purchasers, or certificates representing the Shares have been manually signed by an authorized officer of the transfer agent and registrar therefor, and have been issued

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**February 12, 2026**<br>**Page 2**<br>

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by the Company for legal consideration of not less than par value in the circumstances contemplated by the Plans, assuming in each case that the individual issuances, grants or awards under the Plans are duly authorized by all necessary corporate action and duly issued, granted or awarded and exercised in accordance with the requirements of law and the Plans (and the agreements and awards duly adopted thereunder and in accordance therewith), the issuance and sale of the Shares will have been duly authorized by all necessary corporate action of the Company, and the Shares will be validly issued, fully paid and non-assessable. In rendering the foregoing opinion, we have assumed that the Company will comply with all applicable notice requirements regarding uncertificated shares provided in the DGCL.

This opinion is for your benefit in connection with the Registration Statement and may be relied upon by you and by persons entitled to rely upon it pursuant to the applicable provisions of the Securities Act. We consent to your filing this opinion as an exhibit to the Registration Statement. In giving such consent, we do not thereby admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act or the rules and regulations of the Commission thereunder.

Sincerely,

/s/ Latham & Watkins LLP

## Exhibit 23.2

**EXHIBIT 23.2**

<br>**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of Airbnb, Inc. of our report dated February 12, 2026 relating to the financial statements, financial statement schedule and the effectiveness of internal control over financial reporting, which appears in Airbnb, Inc.'s Annual Report on Form 10-K for the year ended December 31, 2025.

/s/ PricewaterhouseCoopers LLP

San Francisco, California <br> February 12, 2026

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