Windows 10 ESU for Business: MAK Keys, Years and Pricing
- • Business ESU = volume licensing: Year 1/2/3 SKUs, must be bought in order, up to October 2028 coverage.
- • Activation is via MAK keys from Billing > Your Products > Volume licensing > View product keys.
- • List price doubles each year: $61 / $122 / $244 per device; steep discounts when bundled with M365/Windows E3/E5.
- • Consumer ESU (free/points/$30) is a separate program — the two are not interchangeable.
01Who business ESU is for
The consumer ESU program (free/points/$30) only covers devices tied to a Microsoft account. Business ESU exists for everything else: domain-joined and Entra-registered fleets, kiosks and industrial machines running Windows 10 Pro/Enterprise/Education, and any organization that needs to keep a patched Windows 10 image while it migrates.
It is sold per device through volume licensing (EA, MCA, CSP) — not through the Settings toggle consumers use. If your company bought Windows via a reseller or CSP, that is your ESU channel too; the mechanics of buying Windows licenses in bulk apply to ESU SKUs as well.
02Three yearly SKUs, bought in order
Business ESU covers up to three years, sold as three separate SKUs: Year 1 (Oct 2026 → Oct 2027), Year 2, Year 3 (through October 2028). A device must hold the prior year’s license to activate the next year’s — you cannot jump from nothing to Year 3. Buying all three upfront through CSP is allowed; the Year 2/3 SKUs simply stay dormant until their coverage window begins. Consumers on the same deadline use the consumer enrollment guide instead.
List pricing doubles each year — roughly $61, $122, $244 per device (~$427 across three years). The price drops sharply when bundled: organizations with Microsoft 365 E3/E5 or Windows E3/E5 get steep discounts, which is Microsoft’s nudge toward moving the fleet forward.
03MAK activation: where the keys come from
After purchase, ESU licenses are activated with Multiple Activation Keys (MAK): Microsoft 365 admin center > Billing > Your Products > the Volume licensing tab > View contracts > your ESU purchase > View product keys. Deploy the MAK to Windows 10 devices by script or manually — each MAK has a activation count tied to your purchase quantity.
This is the step most guide posts skip, and the one that generates the “we bought ESU but nothing changed” support threads: the license is not live until a MAK is installed on the device and activated against Microsoft’s clearinghouse.
04How it differs from the consumer program
Channel: volume licensing vs Settings toggle. Account: none required — MAK is device-bound, no Microsoft account needed (the exact opposite of the consumer flow). Term: up to three years vs one. Cost: per-device yearly SKUs vs free/points/$30. Eligibility check: IT controls compliance; there is no “sync your settings” free path.
Both programs deliver the same thing: security-only cumulative updates for Windows 10 22H2. No feature updates, no Office coverage — Office 2021’s own support window closed on October 13, 2026 and needs its own plan (see our Word/Office 2021 guide).
05Planning the migration alongside ESU
ESU buys time; it does not stop the clock on hardware that cannot run Windows 11. The standard three-lane plan: lane 1 — devices that pass the Windows 11 check upgrade now (a Pro license carries no per-device upgrade fee); lane 2 — devices that fail get replaced on the normal hardware cycle, ESU covering the gap; lane 3 — legacy/OT machines that must stay on Windows 10 get ESU Year 3 as the hard stop, then isolation.
For procurement, remember the Windows 10 license itself keeps working after October 2028 — ESU only covers patches. Budget conversations go smoother when that distinction is explicit. When that runway itself runs out, the four remaining paths for a Windows 10 machine — upgrade, replace, IoT Enterprise LTSC, or offline isolation — are laid out step by step in our Windows 10 after ESU guide.
06Quick answers for IT buyers
Do we need ESU if we already bought Windows 11 Pro keys for the fleet? Only for the devices staying on Windows 10. Is there a minimum quantity? Volume licensing minimums are low (typically 5 licenses) and CSP resellers handle smaller orders. Can we mix consumer and business ESU in one company? Yes — a founder’s laptop on the consumer track and the domain fleet on MAK is common, but tracking gets messy; pick one lane per device class.
FAQ
How long does business ESU last?
Up to three years: Year 1 covers October 2026 – October 2027, Year 2 to October 2028, Year 3 to October 2029 window start. Each year is a separate SKU and must be purchased in order.
Do business ESU devices need a Microsoft account?
No. Business ESU activates with MAK keys bound to the device — the account-free design is one of its main differences from the consumer program.
Is there a discount on ESU?
Yes — organizations with Microsoft 365 E3/E5, F3 or Windows E3/E5 subscriptions get substantially reduced ESU pricing, in some bundles to zero for the first year. Check your agreement.
Does business ESU include Office updates?
No — like the consumer program, it is Windows-only. Office 2021 reached its own end of support on October 13, 2026 and needs a separate upgrade plan.
External References
- • Microsoft Learn — Windows 10 ESU program
- • Microsoft Learn — enabling ESU (MAK keys from admin center)
- • 365 Cloud Store — ESU vs Windows 11 Pro licensing guide
- • r/msp — real-world ESU purchasing friction thread
- • Microsoft Support — consumer ESU FAQ (for contrast)
KeyStarter is a Microsoft legitimate reseller/Distributor. This article was compiled with AI assistance for research and drafting and has been editorially reviewed. Prices shown at checkout reflect dealer quotes, not Microsoft official pricing.