Hi, the short answer is yes, and I'd say it's even more important than before, but the way to do it has changed a lot, in 2026, your internal linking structure is still a very strong factor because it's like the skeleton of your site, it tells google which pages are important and how they relate to each other, but listen up, not just any link will do anymore, google has become much smarter and now understands the context surrounding the link, not just the link text itself.
What's working today is using contextual internal links that make sense within the natural flow of the content, if you're talking about a topic and mention another related article, that link is worth its weight in gold, what's not as effective anymore is putting links in the footer or sidebar because google sees them as less relevant than those within the body of the text.