No it’s not, it’s based on BSD, or more specifically Darwin, which is derived from BSD, so Unix-like, but not Linux.
Although, oddly, macOS is a certified UNIX OS so it can rightfully sit at the table with the SysV distros such as AIX, HP-UX, or Solaris, but it’s nothing like those OSes in its nature.
No it’s not, it’s based on BSD, or more specifically Darwin, which is derived from BSD, so Unix-like, but not Linux.
Although, oddly, macOS is a certified UNIX OS so it can rightfully sit at the table with the SysV distros such as AIX, HP-UX, or Solaris, but it’s nothing like those OSes in its nature.
Not just Unix-like but actually ancestrally Unix as well as being certified as Unix