0001193125-26-120090 | 11-K | XBRL Viewer

Document and Entity Information	12 Months Ended
Document and Entity Information	Dec. 31, 2025
Cover [Abstract]
Document Type	11-K
Document Period End Date	Dec. 31, 2025
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2025
Document Fiscal Period Focus	FY
Entity Central Index Key	0000789019
Entity Registrant Name	Microsoft Corporation
Amendment Flag	false

STATEMENTS OF FINANCIAL CONDITION - EBP 001 - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Assets
Plan cash held by Microsoft Corporation	$ 62,890,113	$ 55,640,675
Total assets	62,890,113	55,640,675
Liabilities and plan equity
Payable to participants	62,890,113	55,640,675
Plan equity	0	0
Total liabilities and plan equity	$ 62,890,113	$ 55,640,675

- Definition

Amount of asset less liability available to pay benefit of participant in employee stock purchase, saving, or similar plan (employee benefit plan (EBP)), including, but not limited to, aggregation of participants' individual account balances.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-1

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 962
-SubTopic 205
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6A-05(a)(Schedule II))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477804/962-205-S99-1

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 55
-Paragraph 18
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478873/962-325-55-18

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 55
-Paragraph 17
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478873/962-325-55-17

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 962
-SubTopic 40
-Name Accounting Standards Codification
-Section 25
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479750/962-40-25-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 45
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477509/962-325-45-8

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 962
-SubTopic 205
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477063/962-205-45-2

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 962
-SubTopic 205
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6A-03(9))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477804/962-205-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 962
-SubTopic 205
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6A-04(6))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477804/962-205-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 962
-SubTopic 205
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6A-04(7))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477804/962-205-S99-1

+ Details

DESCRIPTION OF THE PLAN AND ACCOUNTING POLICIES	12 Months Ended
DESCRIPTION OF THE PLAN AND ACCOUNTING POLICIES	Dec. 31, 2025
EBP 001
EBP, Description of Plan [Line Items]
DESCRIPTION OF THE PLAN AND ACCOUNTING POLICIES	NOTE 1 — DESCRIPTION OF THE PLAN AND ACCOUNTING POLICIES Accounting Principles The financial statements and accompanying notes are prepared in accordance with accounting principles generally accepted in the United States of America. General The Microsoft Corporation Employee Stock Purchase Plan (the “Plan”) became effective on January 1, 2022. The Plan is intended to provide eligible employees of Microsoft Corporation (the “Company”) who wish to become shareholders of the Company a convenient method of doing so. The Plan covers substantially all employees of the Company who are considered regular employees, whose hire date is before the first business day of the three-month offering period, and whose customary employment is for more than five months in any calendar year. Plan Administration The administrator of the Plan (the “Plan Administrator”) is the Compensation Committee of the Board of Directors of the Company or other persons acting in this capacity pursuant to a delegation of authority from the Compensation Committee. The Plan is intended to meet the qualification standards of Section 423 of the Internal Revenue Code of 1986, pursuant to which the Plan is not subject to taxation. The Plan is not subject to the provisions of the Employee Retirement Income Security Act of 1974. Contributions Plan participants (“Participants”) may make contributions to the Plan through payroll deductions for the purpose of purchasing the Company’s common stock (“Shares”). Participant contributions are recorded in the period that the Participants’ payroll deductions are made. Participant contributions are not subject to vesting and are therefore fully vested at all times. Employee contributions are shown net of refunds due to withdrawals and limitations, excluding the payable to participants, on the Statements of Income and Changes in Plan Equity. Share Purchases Participants may elect to purchase Shares at 90% of the closing price reported on the exchange where the Shares are traded (“Fair Market Value”) on the last business day of each three-month offering period. The Plan operates with separate consecutive offering periods ending March 31, June 30, September 30, and December 31, with offering dates of April 1, July 1, October 1, and January 1, respectively. Shares are recorded as purchased on the trade date, which is the last business day of each offering period. Once Shares are settled in the subsequent period, they are distributed to each Participant’s account by the stock transfer agent. Related Party Transactions Participants purchased 4,894,610, 5,135,143, and 6,865,626 Shares through the Plan during the years ended December 31, 2025, 2024, and 2023, respectively. The maximum number of Shares that will be offered under the Plan is 84,809,502. As of December 31, 2025, 60,414,362 Shares were reserved for future issuance. Withdrawals If a Participant elects to withdraw from the Plan at any time prior to the first day of the last calendar month of a three-month offering period, or if a Participant’s employment has been terminated at any time, the Plan refunds any amounts withheld during that period back to the Participant. All such amounts are included in employee contributions, net on the Statements of Income and Changes in Plan Equity. Participant withdrawals and terminations from the Plan were not significant during any of the periods presented. Payable to Participants Payable to participants represents cash in Participant accounts that was contributed to the Plan in amounts greater than the cost of the maximum number of Shares allowed to be purchased in a three‑month offering period. All such amounts will be refunded to Participants from the Plan in the following offering period and are therefore not included in plan equity on the Statements of Financial Condition. Limitations Participants may not make contributions to the Plan exceeding 15% of their compensation for each offering period. Additionally, Participants are prohibited from purchasing more than 2,000 Shares during a three‑month offering period or purchasing Shares with an aggregate Fair Market Value in excess of $25,000 in any calendar year. During the years ended December 31, 2025, 2024, and 2023, refunds resulting from Participants who exceeded the contribution limits, inclusive of the payable to participants, were $199,195,856, $212,425,095, and $156,298,368, respectively. Employees owning Shares representing 5% or more of the total combined voting power or value of all classes of Shares are not permitted to purchase Shares under the Plan. Administrative Expenses All Plan administrative expenses are paid by the Company and are not reflected in the accompanying financial statements. Termination The Plan shall terminate at the earliest of the following: • December 31, 2031; • the date of the filing of a Statement of Intent to Dissolve by the Company or the effective date of a merger or consolidation (except with a related company) where the Company is not the surviving corporation; • the date the Board of Directors of the Company acts to terminate the Plan; or • the date when all Shares reserved under the Plan have been purchased. In the event of a dissolution, merger, or acquisition of the Company, the Company may permit a Participant to purchase Shares to the extent of accumulated payroll deduction funds in the Participant’s account. In the event of a termination of the Plan, the assets will be returned to the Participants.

DESCRIPTION OF THE PLAN AND ACCOUNTING POLICIES - Additional Information (Details) - EBP 001 - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
EBP, Description of Plan [Line Items]
Employee stock purchase plan offering period duration	3 months
Employee stock purchase eligibility period	5 months
Percentage of market value at which employees are able to purchase shares of common stock	90.00%
Number of shares participants purchased	4,894,610	5,135,143	6,865,626
Maximum number of shares offered	84,809,502
Shares reserved for future issuance	60,414,362
Maximum percentage of gross compensation at which employees may purchase shares	15.00%
Maximum number of shares purchased per employee	2,000
Purchasing shares with aggregate fair market value	$ 25,000
Refunds from participants including payable	$ 199,195,856	$ 212,425,095	$ 156,298,368
Total combined voting power or value of all classes of Shares, percentage of shares owned	5.00%
EBP, Administration Cost, Absorbed by Employer [true false]	true

DESCRIPTION OF THE PLAN AND ACCOUNTING POLICIES (Policies) - EBP 001	12 Months Ended
	Dec. 31, 2025
EBP, Description of Plan [Line Items]
Accounting Principles	Accounting Principles The financial statements and accompanying notes are prepared in accordance with accounting principles generally accepted in the United States of America.
Contributions	Contributions Plan participants (“Participants”) may make contributions to the Plan through payroll deductions for the purpose of purchasing the Company’s common stock (“Shares”). Participant contributions are recorded in the period that the Participants’ payroll deductions are made. Participant contributions are not subject to vesting and are therefore fully vested at all times. Employee contributions are shown net of refunds due to withdrawals and limitations, excluding the payable to participants, on the Statements of Income and Changes in Plan Equity.
Payable to Participants	Payable to Participants Payable to participants represents cash in Participant accounts that was contributed to the Plan in amounts greater than the cost of the maximum number of Shares allowed to be purchased in a three‑month offering period. All such amounts will be refunded to Participants from the Plan in the following offering period and are therefore not included in plan equity on the Statements of Financial Condition.
Administrative Expenses	Administrative Expenses All Plan administrative expenses are paid by the Company and are not reflected in the accompanying financial statements.

STATEMENTS OF INCOME AND CHANGES IN PLAN EQUITY	EBP 001 USD ($)
Plan equity, beginning of year at Dec. 31, 2022	$ 0
Additions
Employee contributions, net	2,027,535,838
Total additions	2,027,535,838
Deductions
Cost of shares purchased	1,978,848,478
Payable to participants	48,687,360
Total deductions	2,027,535,838
Changes in plan equity	0
Plan equity, end of year at Dec. 31, 2023	0
Additions
Employee contributions, net	2,046,752,408
Total additions	2,046,752,408
Deductions
Cost of shares purchased	1,991,111,733
Payable to participants	55,640,675
Total deductions	2,046,752,408
Changes in plan equity	0
Plan equity, end of year at Dec. 31, 2024	0
Additions
Employee contributions, net	2,096,761,010
Total additions	2,096,761,010
Deductions
Cost of shares purchased	2,033,870,897
Payable to participants	62,890,113
Total deductions	2,096,761,010
Changes in plan equity	0
Plan equity, end of year at Dec. 31, 2025	$ 0

- Definition

+ References

+ Details

PLAN ASSETS	12 Months Ended
PLAN ASSETS	Dec. 31, 2025
EBP 001
EBP, Schedule of Asset Held for Investment [Line Items]
PLAN ASSETS	NOTE 2 — Plan assets The Plan’s cash is maintained by the Company on behalf of the Plan.

Print Document
Reports Document and Entity Information Statements STATEMENTS OF FINANCIAL CONDITION STATEMENTS OF INCOME AND CHANGES IN PLAN EQUITY Reports DESCRIPTION OF THE PLAN AND ACCOUNTING POLICIES PLAN ASSETS Accounting Policies DESCRIPTION OF THE PLAN AND ACCOUNTING POLICIES (Policies) Details DESCRIPTION OF THE PLAN AND ACCOUNTING POLICIES - Additional Information (Details) All Reports