The second year of Microsoft's commercial Extended Security Updates (ESU) program for Windows 10 began October 14, 2026, one year after Windows 10 reached end of support. Year one cost $61 per device. Under Microsoft's doubling structure, year two is $122 per device and year three is $244, for a maximum of $427 per device over three years. Coverage is cumulative, so an organization that skipped year one has to pay for it before it can enroll in year two.
ESU only delivers critical and important security patches. It includes no feature updates, no non-security fixes, and no technical support. The free consumer ESU option is not available to PCs joined to Active Directory or Microsoft Entra or enrolled in device management, which describes most business PCs. Windows 10 sessions running in Windows 365 Cloud PCs or Azure Virtual Desktop receive ESU without a per-device charge.
If you still have Windows 10 machines, get an accurate count and sort them into two groups: PCs that can upgrade to Windows 11 for free and PCs that cannot. For the first group, paying $122 per device to delay an upgrade is hard to justify. For the second group, compare the remaining ESU cost against replacement, keeping in mind that PC prices are well above last year's levels. Ask your IT provider for a dated plan to retire every Windows 10 device before year three pricing applies.
Year three, if needed, would run from October 2027 to October 2028 at the highest price in the program.
Sources
Vendor in this insight
Microsoft
Microsoft is a technology company that develops software, hardware, and cloud services. The company creates operating systems, productivity software, security solutions, and cloud platforms that serve consumers, businesses, and educational institutions worldwide.
View vendor profileDoes this affect your business?
Our advisors can help you figure out the right move, at no cost.