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EMPLOYEE BENEFIT PLAN
9 Months Ended
Sep. 30, 2023
Postemployment Benefits [Abstract]  
EMPLOYEE BENEFIT PLAN EMPLOYEE BENEFIT PLANThe Company sponsors a profit sharing plan with a 401(k) feature, the Duolingo Retirement Plan (the “Plan”), for eligible employees. The current Plan, effective January 1, 2021, provides for Company safe harbor matching contributions of 100% of the first 4% of the employees’ elective deferrals and 50% of the next 2%, with vesting starting upon the first day of employment. The Company also has the option to make discretionary matching or profit sharing contributions. The Company made safe harbor matching contributions of approximately $1,563 and $4,433 for the three and nine months ended September 30, 2023, respectively, and $1,097 and $3,139 for the three and nine months ended September 30, 2022, respectively. The Company did not make any discretionary matching or profit sharing contributions during the three and nine months ended September 30, 2023 and 2022.