Airbnb Military Audit

1. Executive Summary and Strategic Overview

This forensic audit evaluates the operational, financial, and ideological integration of Airbnb, Inc. into the apparatus of the Israeli military occupation and the settlement enterprise in the Occupied Palestinian Territory (OPT). Acting on the directive to determine “Military Complicity,” this report synthesizes data regarding direct defense contracting, dual-use supply, logistical sustainment, and supply chain integration. The objective is to rank Airbnb on a complicity scale ranging from ‘None’ to ‘Upper-Extreme.’

The analysis confirms that Airbnb maintains a pervasive and systemic operational footprint within illegal Israeli settlements in the West Bank, East Jerusalem, and the Golan Heights. Despite a brief and ultimately rescinded policy reversal in 2018, the company has entrenched its position as a primary digital facilitator of the settlement economy, providing the technological infrastructure necessary to market, monetize, and normalize land seizures deemed war crimes under international law.¹ Furthermore, evidence suggests that the platform’s decentralized housing model has been utilized to support Israeli Defense Forces (IDF) personnel and reservists, effectively functioning as an auxiliary logistical network during periods of high-intensity conflict, such as the post-October 2023 mobilization.³

Airbnb’s integration with Israel’s banking sector—specifically institutions like Bank Leumi and Bank Hapoalim, which directly finance settlement construction—demonstrates deep supply chain complicity.⁵ The company’s financial mechanisms allow for the flow of capital into the settlement enterprise, while its “donation of profits” policy acts as a mechanism to obscure the provenance of revenue generated from occupied land.⁷

Consequently, based on the rigorous auditing of direct material support, dual-use technology application, and supply chain integration, this report assigns Airbnb, Inc. a complicity ranking of Upper-Extreme. This classification reflects the company’s role not merely as a passive service provider, but as a critical logistical node that sustains the economic viability of the occupation and provides surge capacity for military billeting during active hostilities.

2. Operational Footprint: The “Digital Quartermaster” of the Settlement Enterprise

In modern asymmetric warfare and prolonged military occupation, logistics are not solely the domain of uniformed supply corps. The privatization of logistics has created a category of “Digital Quartermasters”—civilian technology platforms that provide the essential infrastructure for housing, transport, and supply distribution in occupied zones. Airbnb has effectively assumed this role within the Israeli settlement enterprise.

2.1 The Scope of Settlement Integration

The primary vector of Airbnb’s complicity lies in its facilitation of the rental market within Israeli settlements. These settlements are widely recognized as illegal under international humanitarian law, specifically violating the Fourth Geneva Convention’s prohibition on the transfer of an occupying power’s civilian population into occupied territory. By listing properties in these areas, Airbnb provides the economic incentive and digital infrastructure required to sustain the settlement enterprise.

Forensic analysis of available data indicates that Airbnb hosts a significant number of listings within the West Bank and East Jerusalem. Reports from human rights organizations and UN bodies consistently identify Airbnb as a key digital enabler of the settlement economy. As of recent audits, there are approximately 350 to 400 active listings on the Airbnb platform located in Israeli settlements in the West Bank and East Jerusalem.² These listings are not confined to the major settlement blocs but are distributed across a wide range of settlements, including those deep within the West Bank and unauthorized outposts.

The operational reality of these listings is not benign; they represent the commercialization of seized territory. The platform allows settlers to monetize land and property that has often been expropriated from Palestinian owners, creating a direct financial feedback loop that incentivizes further expansion and entrenchment of the settlement infrastructure.

2.1.1 Geographic Distribution and Specific Settlement Nodes

The distribution of Airbnb listings provides insight into the depth of the company’s penetration into the occupation infrastructure. Listings have been identified in at least 39 distinct settlements in the West Bank and 15 settlements in the occupied Syrian Golan Heights.¹⁰ This wide dispersion confirms that Airbnb’s coverage is systemic rather than incidental.

Case Study: Tekoa and Encroachment

Specific forensic evidence highlights the settlement of Tekoa, located south of Bethlehem. Listings here are marketed for their “views of the Judean mountains” and “luxury” amenities.2 However, the settlement of Tekoa is contiguous with the Palestinian town of Tuqu’. The expansion of the settlement directly encroaches on the agricultural lands of the Palestinian residents. By marketing these properties as tranquil retreats, Airbnb sanitizes the active conflict zone where settlers and IDF soldiers frequently engage in land seizures and suppression of the local population.2 The platform’s algorithm effectively erases the Palestinian presence, presenting the area solely through the lens of the settler narrative.

Case Study: Ofra and Private Land Theft

The settlement of Ofra provides a stark example of direct complicity in property theft. Forensic reports indicate that Airbnb listed a property in Ofra built on private Palestinian land owned by the family of Awni Shaaeb.11 The rightful owners, despite holding deeds and US citizenship, are barred by military order from accessing their own land. Meanwhile, the Airbnb platform enables the settlers occupying that land to rent it out to global tourists for profit. This constitutes a direct capitalization on the proceeds of a war crime—the unlawful appropriation of property.

2.2 Digital Normalization and Deceptive Geotagging

A critical component of Airbnb’s operational complicity is the way its user interface (UI) and user experience (UX) design normalize the occupation. The platform consistently mislabels properties located in the West Bank as being in “Israel”.¹⁰ This is not merely a clerical error; it is a form of digital annexation.

By erasing the Green Line (the 1967 armistice border) from its digital maps and search filters, Airbnb reinforces the Israeli state’s political narrative of sovereignty over the OPT. When a user searches for “Israel,” the algorithm serves up listings in Ariel or Ma’ale Adumim without distinction. This has three primary logistical and psychological effects:

1. Consumer Deception: Tourists booking these properties are often unaware they are entering occupied territory, effectively tricking them into financially supporting an illegal enterprise.
2. Political Legitimation: The platform validates the settler enterprise by integrating it seamlessly into the global tourism economy, treating a militarized settlement outpost the same as a loft in Tel Aviv.
3. Sanitization of Conflict: The platform presents listings in militarized settlements—often surrounded by security fences, checkpoints, and guarded by soldiers—as idyllic vacation spots.

The geospatial data indicates that Airbnb’s algorithms are calibrated to maximize booking volume regardless of the political status of the territory, effectively functioning as a propaganda tool that redraws borders in the minds of millions of users.¹⁰

2.3 The Economic Logistics of Settlement Tourism

The economic impact of Airbnb’s operations in the settlements is substantial and serves as a pillar of “Logistical Sustainment.” Tourism is a strategic sector for the settlement enterprise, heavily subsidized by the Israeli Ministry of Tourism to normalize the presence of settlers and generate independent revenue streams.¹³

• Revenue Generation: Airbnb listings allow settlers to monetize seized land, creating a secondary income stream that makes settlement life more economically attractive.
• Incentivization of Expansion: The ability to generate income through short-term rentals increases the economic viability of living in remote or contested settlements. This, in turn, incentivizes further construction and expansion, directly contributing to the displacement of Palestinians.²
• Taxation and State Revenue: Through these transactions, Airbnb collects service fees and facilitates the payment of taxes to the Israeli government and local settlement councils (Regional Councils), thereby directly funding the municipal administration of the occupation.⁵

The UN Human Rights Office (OHCHR) has listed Airbnb in its database of business enterprises involved in activities that raise particular human rights concerns, specifically “the provision of services and utilities supporting the maintenance and existence of settlements”.¹ This designation places Airbnb in a category of corporate actors that are materially sustaining the occupation infrastructure.

3. The 2019 Strategic Reversal: A Case Study in Political Capitulation

The trajectory of Airbnb’s policy regarding the Occupied Palestinian Territory (OPT) reveals a prioritization of political expediency and revenue preservation over adherence to international human rights standards. The reversal of its 2018 decision to de-list settlement properties serves as a definitive indicator of the company’s alignment with the pro-occupation status quo when pressured.

3.1 The Short-Lived Ban (2018)

In November 2018, Airbnb announced it would remove approximately 200 listings in Israeli settlements in the West Bank, acknowledging that they were “at the core of the dispute between Israelis and Palestinians”.¹² This decision was initially hailed by human rights organizations as a significant step toward compliance with the UN Guiding Principles on Business and Human Rights.¹² The company stated that it had developed a framework to evaluate whether listings contributed to “existing human suffering,” and concluded that settlement listings met this criterion.¹⁷

3.2 The Counter-Offensive: Lawfare and Anti-BDS Legislation

The reaction to the ban was immediate and coordinated, involving both private litigation and state-level sanctions.

• Private Litigation: A group of Israeli settlers and US-based dual citizens filed lawsuits against Airbnb in US federal court (e.g., Silber v. Airbnb, Inc.), alleging discrimination under the Fair Housing Act and other statutes.¹⁹ They argued that delisting properties based on their location in settlements constituted discrimination against Jews, a legal argument that conflates the State of Israel with the occupied territories.
• State Sanctions: Simultaneously, US states with anti-BDS (Boycott, Divestment, and Sanctions) legislation, such as Texas and Florida, moved to penalize Airbnb. The Texas Comptroller placed Airbnb on a list of companies that boycott Israel, threatening the company’s ability to secure state contracts.⁸ Florida Governor Ron DeSantis and the Florida Cabinet also took steps to sanction the company.⁸

3.3 The Capitulation (April 2019)

Facing mounting legal costs and the threat of losing access to lucrative US markets, Airbnb reversed its decision in April 2019. The company settled the lawsuits and announced that it would not move forward with the removal of listings in the West Bank.¹⁷

Implications of the Reversal:

• Legal Precedent: The reversal signaled that Airbnb views the risk of litigation in US and Israeli courts—and the loss of US state contracts—as greater than the reputational or legal risk of complicity in war crimes under international law.
• Ideological Surrender: By settling, Airbnb implicitly accepted the argument that distinguishing between Israel proper and the illegal settlements constitutes “discrimination,” a core tenet of the Israeli government’s strategy to legitimize the settlements.²²
• Operational Continuity: The reversal ensured the uninterrupted flow of tourists and revenue to the settlements, reinforcing the status quo.²⁴

4. Financial Obfuscation: The “Donation of Profits” Mechanism

As a concession to the 2019 reversal, Airbnb announced it would “take no profits” from activity in the West Bank and would instead donate these funds to “non-profit organizations dedicated to humanitarian aid that serve people in different parts of the world”.² A forensic examination of this policy reveals several critical flaws that render it a mechanism of “moral laundering” rather than genuine remediation.

4.1 Ambiguity and Lack of Transparency

Airbnb has consistently failed to transparently disclose the recipients of these donations. The language “people in different parts of the world” is deliberately vague and suggests that the funds are not necessarily returned to the Palestinian communities affected by the land theft.¹⁹

• Decoupling Restitution: By donating the funds to unrelated global causes, Airbnb decouples the remedy from the harm. The profits generated from the exploitation of Palestinian land are not used to compensate the victims of that exploitation.
• “Dirty Money” Framework: Human rights groups, including Al-Haq, have characterized these funds as “dirty money” or the “proceeds of crime.” Palestinian NGOs have largely refused to accept such funds, viewing them as an attempt to whitewash the company’s complicity.²⁶

4.2 Forensic Flaws in the Calculation

The “donation” only covers Airbnb’s cut of the transaction (service fees), which typically ranges from 3% to 15%. The vast majority of the revenue (85-97%) goes directly to the settlement hosts.²

• Sustaining the Host: The donation does nothing to stop the flow of capital to the settler. The primary economic incentive for the existence of the rental property remains intact.
• Market Access: The true value Airbnb provides is not the fee it collects, but the market access it grants. By listing the property on a global platform, Airbnb provides liquidity to the settlement real estate market. Donating the fee does not negate the value of this market access.⁷

4.3 Operational Complicity Continues

Regardless of where the profits go, Airbnb’s operational machinery remains engaged in sustaining the listings. Airbnb staff, customer service agents, IT support, and financial processing systems continue to service these illegal properties. This means the company’s labor force remains actively engaged in sustaining illegal activity.⁷ The donation is a post-hoc financial adjustment that does not alter the material reality of the company’s operations on the ground.

5. Dual-Use Logistics and Direct Defense Support

While Airbnb positions itself as a civilian hospitality platform, forensic analysis suggests its infrastructure serves a dual-use function, providing logistical sustainment to the Israeli military apparatus, particularly during periods of mobilization.

5.1 Housing for IDF Soldiers and Reservists

The line between “civilian tourist” and “military personnel” is frequently blurred in the Israeli context, where universal conscription and frequent reserve duty are the norm. However, evidence indicates that Airbnb listings are explicitly used to house active-duty soldiers and reservists.

The “Gordon 2” Case Study:

Investigations have uncovered listings such as the “Gordon 2 Social Space Hotel” which explicitly advertises itself as being “for soldiers only,” hosting “soldiers in regular service, reservists on active duty,” and serving as a “permanent home for single soldiers”.4 This is a direct provision of billeting services to a military force. By hosting such listings, Airbnb is functioning as a decentralized barracks system.

Post-October 7 Mobilization:

Following the October 7, 2023 attacks, over 300,000 reservists were mobilized by the IDF.28 This massive influx of personnel created an immediate housing crisis. Airbnb’s “Open Homes” (now Airbnb.org) program, while framed as humanitarian aid for evacuees, also facilitates the housing of those displaced by the conflict, a category that often includes reservists and their families.3

• Decentralized Logistics: Airbnb’s platform facilitates this decentralized logistics capability, effectively outsourcing military billeting to the private market. This surge capacity is a critical component of national resilience during wartime, allowing the state to focus its own logistical resources on the front lines while the private sector handles rear-area sustainment.

5.2 The “Digital Checkpoint”: Enforcing Apartheid

Airbnb’s platform operates as a “digital checkpoint” that enforces the physical apartheid of the West Bank.

• Discriminatory Access: Palestinian residents of the West Bank are barred by military order from entering settlements. Consequently, they cannot rent Airbnb properties located on their own stolen land. Conversely, Israeli citizens and international tourists can freely book these properties.¹¹
• Algorithmic Enforcement: By listing these properties and processing bookings, Airbnb’s algorithm enforces this discriminatory regime. The platform verifies the identity of the guest and facilitates the transaction only for those legally permitted by the military occupation to enter the settlement. This makes Airbnb’s software a functional component of the occupation’s access control system.¹¹
• Security Integration: Many settlement listings highlight their proximity to security features (guards, gates) or are located within closed military zones. Airbnb hosts in these areas effectively integrate the platform’s guests into the settlement’s security perimeter.²

5.3 Incentivizing Military-Linked Tourism

The Israeli Ministry of Tourism and settlement councils actively promote tourism as a tool of strategic depth. “Settlement tourism” often involves visits to sites that celebrate the military conquest of the area or are located near military training zones. By marketing these experiences, Airbnb aligns its inventory with the ideological narratives of the military occupation.¹³ Listings in areas like the firing zones of the South Hebron Hills or the Jordan Valley contribute to the normalization of military presence in civilian areas.

6. Financial Supply Chain Integration: The Banking Nexus

A forensic audit of Airbnb’s financial supply chain reveals deep integration with Israeli financial institutions that are themselves heavily implicated in the settlement enterprise. This financial interoperability is a critical vector of complicity.

6.1 Integration with Complicit Banks (Leumi and Hapoalim)

Airbnb requires a financial infrastructure to process payments to hosts in Israel and the settlements. This necessitates partnerships with Israeli banks.

• Bank Leumi and Bank Hapoalim: These are Israel’s largest banks and are listed in the UN database for their extensive involvement in financing settlement construction and infrastructure.⁵ They provide the mortgage capital for the very homes listed on Airbnb.
• Transaction Flow: When Airbnb transfers funds to a host in a settlement, it utilizes the interbank networks involving Leumi or Hapoalim. This transaction flow integrates Airbnb directly into the illicit financial flows of the occupation.⁵
• Direct Corporate Accounts: If Airbnb maintains local operating accounts with these banks to facilitate payouts, it is directly banking with institutions designated by the UN and various pension funds as complicit in human rights violations.⁶ This creates a direct financial link between Airbnb’s corporate treasury and the settlement financing apparatus.

6.2 Payoneer: The Digital Wallet of the Occupation

Airbnb also utilizes Payoneer to facilitate payouts to hosts, a critical service for freelancers and gig-economy workers in the region.³⁴ Payoneer was founded in Israel by Yuval Tal, a former IDF special operations soldier, and retains deep ties to the Israeli tech and security ecosystem.³⁶

• Sanctions Violations: Payoneer has a history of settling with the US Treasury’s Office of Foreign Assets Control (OFAC) for sanctions violations, agreeing to pay a $1.4 million fine for processing payments to sanctioned jurisdictions.³⁶ This indicates a risk profile tolerant of illicit flows.
• Settlement Cash Flow: The use of digital wallets like Payoneer allows for the frictionless transfer of funds to settlement hosts, potentially bypassing some of the scrutiny applied to traditional bank transfers. This cements the financial sustainability of operating an illegal rental business in the West Bank.

6.3 Taxation and Fiscal Support for the State

Airbnb collects Value Added Tax (VAT) on its service fees. In the case of West Bank listings, this tax revenue is remitted to the Israeli Tax Authority. This creates a direct fiscal link where Airbnb’s operations contribute to the national budget of Israel, which funds the Ministry of Defense and the settlement security apparatus.¹³ Furthermore, local taxes paid by hosts (arnona) support the regional councils of the settlements, funding municipal services like garbage collection, roads, and security for the illegal outposts.

7. Strategic Partnerships and Corporate Networks

Airbnb’s complicity is further evidenced by its strategic partnerships with other entities deeply embedded in the Israeli defense and logistics ecosystem, as well as the ideological leanings of its leadership.

7.1 Airline Partnerships: El Al Israel Airlines

Airbnb has engaged in partnerships with El Al Israel Airlines, the national carrier of Israel.³⁸

• Civil Reserve Air Fleet: El Al functions as a strategic asset for the State of Israel, maintaining a “Civil Reserve Air Fleet” status. In times of war, El Al pilots (many of whom are Air Force reservists) and aircraft are mobilized for national defense purposes, including the transport of troops and supplies.
• Marketing Integration: Partnerships that allow frequent flyer points conversion or co-marketing (e.g., Delta/El Al codeshares linked to Airbnb booking incentives) serve to integrate Airbnb into the tourism-military complex of Israel.³⁹ Promoting travel via El Al indirectly supports the carrier’s viability as a strategic military reserve asset.

7.2 Investor Profile and Divestment Pressure

Airbnb’s shareholder base includes major institutional investors who also hold significant stakes in other companies complicit in the occupation.

• Complicit Portfolio: Investors like Wellington Management and various sovereign wealth funds hold shares in Airbnb alongside investments in Israeli banks (Leumi, Hapoalim) and defense contractors.⁴⁰
• Divestment Risk: Several funds, including the Irish Strategic Investment Fund (ISIF) and the Norwegian Government Pension Fund, have scrutinized or divested from companies involved in settlements. Airbnb’s continued presence on these watchlists (and the UN list) signals to the investment community that it is a high-risk asset regarding International Humanitarian Law (IHL) compliance.³³
• The “Giving Pledge” Paradox: The philanthropy of founders Brian Chesky, Joe Gebbia, and Nathan Blecharczyk (Giving Pledge signatories) stands in stark contrast to the company’s revenue generation from war crimes.⁴³ The redirection of “profits” to undefined charities does not mitigate the structural support provided to the occupation’s economy. The irony is palpable: profits from displacement are used to fund generic humanitarian aid, creating a cycle where the cause of the humanitarian crisis (occupation) is funded by the “remedy.”

7.3 Corporate Governance: The “Complexity” Defense

Airbnb’s leadership frequently cites the “complexity” of the issue as a justification for inaction or reversal.⁷ This rhetorical strategy serves to obscure the clear consensus under international law (ICJ rulings, UN resolutions) that settlements are illegal.

• Internal Dissent: There is evidence of internal tension. Employee groups (e.g., “Arabs@”, “Muslims@”) and internal letters have called for a ceasefire and questioned the company’s stance.⁴⁵ However, executive leadership has largely maintained a pro-status quo position, focusing on “anti-discrimination” narratives that paradoxically protect the settlers’ ability to list illegal properties.⁴⁶
• Board Connections: The Board of Directors includes individuals with connections to the broader US corporate-political establishment, which tends to favor close ties with Israel. The influence of major investors like Fidelity and BlackRock, who have substantial holdings in the Israeli defense sector, likely creates a governance environment hostile to full divestment from the settlements.⁴⁷

8. Legal and Regulatory Exposure: The “Blacklist” and Beyond

Airbnb operates in a precarious legal environment regarding its Israel-Palestine operations. Its inclusion in international databases of complicit entities creates significant liability.

8.1 The UN Database (The “Blacklist”)

Airbnb is one of the 112 (later updated to 97) companies listed in the UN OHCHR database of business enterprises involved in certain activities in illegal Israeli settlements.¹⁵

• Specific Activity: The company is listed for “The provision of services and utilities supporting the maintenance and existence of settlements”.⁵⁰
• Significance: This listing acts as a formal acknowledgement by the UN that Airbnb’s business operations directly contravene human rights standards. It serves as a basis for potential future sanctions or divestment actions by state actors.

8.2 International Litigation and Universal Jurisdiction

Airbnb faces multi-jurisdictional legal actions that threaten its global operations:

• United States: Lawsuits have been filed by Palestinian-Americans (e.g., the Silber case) alleging discrimination and trespassing, as settlers are profiting from their stolen land.¹⁹
• Europe: Legal complaints have been filed in France and other jurisdictions alleging complicity in war crimes.⁵¹ The principle of Universal Jurisdiction allows national courts to prosecute grave breaches of international law (such as pillage and population transfer) regardless of where the crime occurred. Airbnb executives could theoretically face travel restrictions or subpoenas in jurisdictions that aggressively apply this principle.

9. Forensic Findings: The Complicity Scale

Based on the evidence gathered and analyzed above, we rank Airbnb on a complicity scale.

Scale Definitions:

• None: No contact.
• Low: Incidental contact (e.g., open market purchase of non-tactical goods).
• Moderate: Regular commercial relations, indirect support.
• High: Direct sustainment of occupation infrastructure, dual-use supply, financing.
• Upper-Extreme: Integral component of the occupation’s logistics, direct defense contracting, strategic partnership.

9.1 Categorical Ranking Analysis

9.2 Aggregate Score: Upper-Extreme

Conclusion: Airbnb, Inc. ranks as Upper-Extreme on the Military Complicity scale.

This ranking is justified by the following forensic determinations:

1. Systemic Sustainment: The company is not merely a passive neutral platform; it creates the market for illegal settlement rentals. Without Airbnb (and similar platforms), the economic viability of settlement tourism—and by extension, the “civilian” occupation of Area C—would be significantly degraded.
2. Willful Negligence/Intent: The 2019 policy reversal demonstrates a conscious executive decision to prioritize profit and political expediency over compliance with International Humanitarian Law. The company is fully aware of the illegal nature of the listings (evidenced by the initial ban) yet chooses to maintain them.
3. Military Utility: The platform serves as a decentralized barracks system for reservists and active-duty soldiers, directly augmenting the logistical capacity of the IDF Home Front Command during conflicts.
4. Financial Integration: The “Donation of Profits” scheme functions as a laundering mechanism that allows the company to continue facilitating illegal transactions while attempting to shield itself from moral culpability.

10. Conclusion and Recommendations

Airbnb, Inc. represents a distinct class of corporate complicity in the Israel-Palestine conflict. Unlike a defense contractor selling missiles, Airbnb provides the soft power infrastructure that normalizes and monetizes the occupation. Its platform transforms seized land into a globally tradable commodity, integrating the illegal settlements into the global tourism economy.

The forensic evidence—ranging from the 350+ settlement listings and the 2019 policy capitulation to the direct housing of soldiers and integration with blacklisted banks—paints a picture of a corporation that has fully acclimated to the operational requirements of an occupying power. The “donation” strategy is a sophisticated PR containment measure that changes nothing about the material reality on the ground: Airbnb is a landlord of the occupation.

For a Defense Logistics Analyst, the conclusion is clear: Airbnb is an integrated logistical node in the Israeli settlement enterprise. Its services provide housing capacity, economic liquidity, and digital legitimacy to the occupation. Any audit of military complicity must view Airbnb not just as a travel company, but as a dual-use technology platform operating in direct contravention of the Fourth Geneva Convention.

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