0001193125-26-282817 | 11-K | XBRL Viewer

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 Plan Description The One Microsoft Puerto Rico Retirement Plan (the “Plan”) is a defined contribution retirement plan. Effective April 1, 2024, Microsoft Caribbean, Inc. became the Plan’s sole sponsor (the “Sponsor”). Prior to April 1, 2024, the Plan was sponsored by the following participating employers: Microsoft Operations Puerto Rico, LLC, Microsoft Caribbean, Inc., and Microsoft Retail Store-Puerto Rico, LLC, all of which are wholly-owned subsidiaries of Microsoft Corporation. Effective June 30, 2024, Microsoft Operations Puerto Rico, LLC and Microsoft Retail Store-Puerto Rico, LLC ceased to be participating employers in the Plan. Effective January 1, 2025, the Plan was amended to eliminate an eligibility exclusion, consistent with applicable SECURE 2.0 Act requirements. The Plan year is January 1 through December 31. The Plan is administered by the Administrative Committee (the “Plan Administrator”) and subject to the provisions of the Employee Retirement Income Security Act of 1974, as amended (“ERISA”) and Puerto Rico income tax laws. The Plan’s trustee and recordkeeper is Banco Popular de Puerto Rico – Fiduciary Services Division (“Banco Popular de Puerto Rico”). The information below summarizes certain aspects of the Plan as in effect during 2025 and is intended to be a summary only. Plan participants should refer to the Summary Plan Description for more complete information. Accounting Principles The financial statements and accompanying notes are prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). Eligibility All employees of participating employers who have reached age 18 and are residents of Puerto Rico may enroll in the Plan at any time. Eligible employees may become a participant in the Plan immediately on their hire date since there is no service requirement to become a Plan participant. Eligible Compensation Eligible compensation represents total compensation paid to participants that is included in income for income tax purposes, excluding car allowance, Christmas bonus, severance package, relocation package, signing bonus, rewards, and recognitions. Contributions Participant Contributions Participants may contribute to the Plan on a pre-tax basis using eligible compensation each pay period. Participants reaching age 50 or older by the end of the Plan year may also elect to make additional catch-up contributions to the Plan on a pre-tax basis. Additionally, participants may make contributions on an after-tax basis which may not exceed 10 percent of the aggregate compensation paid to the employee during all the years they have been a Plan participant. Participants may choose to make rollover contributions representing distributions from other Puerto Rico qualified plans. All contributions are subject to certain Puerto Rico Internal Revenue Code (“PRIRC”) limitations and the limitations set forth in the Plan document. Effective July 2016, the investment of new contributions or transfer of existing account holdings into Microsoft Common Stock within the Plan was discontinued. Participant accounts with existing Microsoft Common Stock can retain those holdings, and dividends on Microsoft Common Stock can continue to be reinvested. Participant contributions are recorded when withheld. Employer Contributions The Sponsor provides participants with a matching contribution on eligible pre-tax contributions up to 50 percent of the amount of the participant’s contribution. The maximum participant contribution amount eligible to be matched is 6 percent of eligible compensation as defined by the Plan. Participants do not receive a match on after-tax contributions. Employer matching contributions are recorded when participant contributions are withheld. Participant Accounts Each participant’s account is credited with (a) participant contributions and employer contributions, and (b) the allocation of Plan earnings and expenses, based on participant earnings or account balances, as defined. The benefit to which a participant is entitled is the benefit that can be provided from the participant’s vested account. All amounts in participant accounts are participant-directed. Participants may invest in various instruments including money markets and mutual funds. Vesting Participants are fully vested in Plan accounts at all times. Distributions Active participants may take a withdrawal from the Plan in the event of a financial hardship. A hardship withdrawal is limited to pre-tax and catch-up contribution accounts. A hardship withdrawal will generally result in a twelve-month suspension of pre-tax and after-tax contributions to the Plan. After reaching age 59½, active participants may withdraw all, or any portion, of the balance in their accounts, including withdrawals from their rollover and after-tax account types within the Plan, without meeting one of the hardship criteria. Distributions, in full or any portion, may also occur if the participant terminates employment, retires, becomes permanently disabled, or dies. Distributions of investments are in the form of cash and are normally made in a lump sum, unless periodic payments are elected (monthly, quarterly, semiannual, or annual installments of substantially equal amounts over a period not to exceed 10 years). There were no participants who elected to withdraw from the Plan that had not yet been paid as of December 31, 2025 or 2024. Administrative Expenses Plan administrative expenses are paid by the Sponsor to the extent not paid or offset by the Plan, as provided in the Plan document. Participants are responsible for fees associated with certain transactions such as loan originations and maintenance. Plan Amendment and Termination The Sponsor has the right to amend or terminate the Plan. If the Plan is terminated, all account balances will be distributed in the form and manner determined by the Plan Administrator. Risks and Uncertainties The Plan utilizes various investment instruments, including common stock and mutual funds. Investment securities, in general, are exposed to various risks, such as interest rate risk, credit risk, and overall market volatility. Due to the level of risk associated with certain investment securities, including systemic market disruptions and geopolitical events, it is reasonably possible that changes in the values of investment securities will occur in the near term and that such changes could materially affect the amounts reported in the financial statements. Estimates and Assumptions The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and changes therein. Actual results and outcomes may differ from management’s estimates and assumptions due to risks and uncertainties. The Plan has no contingent assets or liabilities for any periods presented in these financial statements. Valuation of Investments and Income (Loss) Recognition Investments are recorded at fair value. Security transactions are accounted for as of the trade date. Dividend income is recorded on the ex-dividend date, and interest income is recorded as earned. Net increase in fair value of investments includes the Plan’s gains and losses on investments bought, sold, and held during the year. Participant Loans Participant loans are measured at their unpaid principal balance plus any accrued but unpaid interest, and participant loans deemed distributed due to default are included in benefits paid to participants on the statement of changes in net assets available for benefits.

PARTICIPANT LOANS - Additional Information (Details) - EBP 001	12 Months Ended
	Dec. 31, 2025 USD ($)
Employee Benefit Plan Participant Loans [Line Items]
Employee benefit plan, note receivable from participant, account, maximum borrowing, to total account, percentage	50.00%
Maximum borrowing amount	$ 50,000
Minimum borrowing amount	$ 500
Employee benefit plan period available for terminated employees to make loan repayments	90 days
Minimum
Employee Benefit Plan Participant Loans [Line Items]
Participant loan interest rate	4.25%
Minimum \| Primary Residence Loans
Employee Benefit Plan Participant Loans [Line Items]
Participant loan interest rate	4.25%
Minimum \| General Purpose Loans
Employee Benefit Plan Participant Loans [Line Items]
General purpose loan term	12 months
Participant loan interest rate	4.25%
Maximum
Employee Benefit Plan Participant Loans [Line Items]
Participant loan interest rate	9.50%
Maturity date	Sep. 30, 2038
Maximum \| Primary Residence Loans
Employee Benefit Plan Participant Loans [Line Items]
Primary residence loan term	15 years
Participant loan interest rate	9.50%
Maturity date	Sep. 30, 2038
Maximum \| General Purpose Loans
Employee Benefit Plan Participant Loans [Line Items]
General purpose loan term	5 years
Participant loan interest rate	9.50%
Maturity date	Mar. 31, 2030

TAX STATUS	12 Months Ended
Dec. 31, 2025
EBP 001
EBP, Tax Status [Line Items]
TAX STATUS	NOTE 4 — TAX STATUS The PRTD has determined and informed the Plan, by a letter dated June 2, 2014, that the Plan is qualified as a tax-exempt plan under the appropriate sections of the PRIRC. The determination letter covered Plan amendments adopted through April 1, 2013. The Plan has been amended since receiving the determination letter; however, the Plan Administrator believes that the Plan is currently designed and operated in compliance with the applicable requirements of the PRIRC. Therefore, the Plan is tax-exempt as of the financial statement date and no provision for income taxes has been recorded in the financial statements.

TAX STATUS - Additional Information (Details)	12 Months Ended
Dec. 31, 2025
EBP 001 [Member]
EBP, Tax Status [Line Items]
EBP, Tax Determination Letter, Date	Jun. 02, 2014

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 (“GAAP”).
Contributions	Contributions Participant Contributions Participants may contribute to the Plan on a pre-tax basis using eligible compensation each pay period. Participants reaching age 50 or older by the end of the Plan year may also elect to make additional catch-up contributions to the Plan on a pre-tax basis. Additionally, participants may make contributions on an after-tax basis which may not exceed 10 percent of the aggregate compensation paid to the employee during all the years they have been a Plan participant. Participants may choose to make rollover contributions representing distributions from other Puerto Rico qualified plans. All contributions are subject to certain Puerto Rico Internal Revenue Code (“PRIRC”) limitations and the limitations set forth in the Plan document. Effective July 2016, the investment of new contributions or transfer of existing account holdings into Microsoft Common Stock within the Plan was discontinued. Participant accounts with existing Microsoft Common Stock can retain those holdings, and dividends on Microsoft Common Stock can continue to be reinvested. Participant contributions are recorded when withheld. Employer Contributions The Sponsor provides participants with a matching contribution on eligible pre-tax contributions up to 50 percent of the amount of the participant’s contribution. The maximum participant contribution amount eligible to be matched is 6 percent of eligible compensation as defined by the Plan. Participants do not receive a match on after-tax contributions. Employer matching contributions are recorded when participant contributions are withheld.
Distributions	Distributions Active participants may take a withdrawal from the Plan in the event of a financial hardship. A hardship withdrawal is limited to pre-tax and catch-up contribution accounts. A hardship withdrawal will generally result in a twelve-month suspension of pre-tax and after-tax contributions to the Plan. After reaching age 59½, active participants may withdraw all, or any portion, of the balance in their accounts, including withdrawals from their rollover and after-tax account types within the Plan, without meeting one of the hardship criteria. Distributions, in full or any portion, may also occur if the participant terminates employment, retires, becomes permanently disabled, or dies. Distributions of investments are in the form of cash and are normally made in a lump sum, unless periodic payments are elected (monthly, quarterly, semiannual, or annual installments of substantially equal amounts over a period not to exceed 10 years). There were no participants who elected to withdraw from the Plan that had not yet been paid as of December 31, 2025 or 2024.
Administrative Expenses	Administrative Expenses Plan administrative expenses are paid by the Sponsor to the extent not paid or offset by the Plan, as provided in the Plan document. Participants are responsible for fees associated with certain transactions such as loan originations and maintenance.
Risks and Uncertainties	Risks and Uncertainties The Plan utilizes various investment instruments, including common stock and mutual funds. Investment securities, in general, are exposed to various risks, such as interest rate risk, credit risk, and overall market volatility. Due to the level of risk associated with certain investment securities, including systemic market disruptions and geopolitical events, it is reasonably possible that changes in the values of investment securities will occur in the near term and that such changes could materially affect the amounts reported in the financial statements.
Estimates and Assumptions	Estimates and Assumptions The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and changes therein. Actual results and outcomes may differ from management’s estimates and assumptions due to risks and uncertainties. The Plan has no contingent assets or liabilities for any periods presented in these financial statements.
Valuation of Investments and Income (Loss) Recognition	Valuation of Investments and Income (Loss) Recognition Investments are recorded at fair value. Security transactions are accounted for as of the trade date. Dividend income is recorded on the ex-dividend date, and interest income is recorded as earned. Net increase in fair value of investments includes the Plan’s gains and losses on investments bought, sold, and held during the year.
Participant Loans	Participant Loans Participant loans are measured at their unpaid principal balance plus any accrued but unpaid interest, and participant loans deemed distributed due to default are included in benefits paid to participants on the statement of changes in net assets available for benefits.

SUPPLEMENTAL SCHEDULE OF ASSETS (HELD AT END OF YEAR) (Details) - EBP 001

12 Months Ended

Dec. 31, 2025

USD ($)

EBP, Schedule of Asset Held for Investment [Line Items]

EBP, Plan Name

ONE MICROSOFT PUERTO RICO RETIREMENT PLAN

Entity Tax Identification Number

98-0459037

EBP, Plan Number

001

EBP, Asset Held for Investment, Party-in-Interest [true false]

true

EBP, Asset Held for Investment, Participant Loan, after Deemed Distribution

$ 181,787

EBP, Asset Held for Investment, Total

$ 38,738,606

Investment, Identifier [Axis]: American Funds Bond Fund of Amer R4 Registered Investment Company

EBP, Schedule of Asset Held for Investment [Line Items]

EBP, Investment, Issuer Name [Extensible Enumeration]

American Funds Bond Fund of Amer R4 [Member]

EBP, Investment, Current Value, Type [Extensible Enumeration]

Mutual Fund [Member]

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Participation Status [Extensible Enumeration]

us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Current Value

$ 248,183

Investment, Identifier [Axis]: American New Perspective Fund - Class R-4 Registered Investment Company

EBP, Schedule of Asset Held for Investment [Line Items]

EBP, Investment, Issuer Name [Extensible Enumeration]

American New Perspective Fund Class R-4 [Member]

EBP, Investment, Current Value, Type [Extensible Enumeration]

Mutual Fund [Member]

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Participation Status [Extensible Enumeration]

us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Current Value

$ 1,580,422

Investment, Identifier [Axis]: Banco Popular de Puerto Rico Time Deposits

EBP, Schedule of Asset Held for Investment [Line Items]

EBP, Investment, Issuer Name [Extensible Enumeration]

Banco Popular de Puerto Rico [Member]

EBP, Investment, Current Value, Type [Extensible Enumeration]

Time Deposits [Member]

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Participation Status [Extensible Enumeration]

us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Current Value

$ 31,736

EBP, Asset Held for Investment, Party-in-Interest [true false]

true

^[1]

Investment, Identifier [Axis]: BlackRock Total Return Fund Registered Investment Company

EBP, Schedule of Asset Held for Investment [Line Items]

EBP, Investment, Issuer Name [Extensible Enumeration]

BlackRock Total Return Fund [Member]

EBP, Investment, Current Value, Type [Extensible Enumeration]

Mutual Fund [Member]

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Participation Status [Extensible Enumeration]

us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Current Value

$ 1,856,790

Investment, Identifier [Axis]: Columbia Small Cap Index Fund - Class A Registered Investment Company

EBP, Schedule of Asset Held for Investment [Line Items]

EBP, Investment, Issuer Name [Extensible Enumeration]

Columbia Small Cap Index Fund Class A [Member]

EBP, Investment, Current Value, Type [Extensible Enumeration]

Mutual Fund [Member]

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Participation Status [Extensible Enumeration]

us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Current Value

$ 981,692

Investment, Identifier [Axis]: Federated Trust for U.S. Treasury Obligations Fund - Institutional Shares Registered Investment Company

EBP, Schedule of Asset Held for Investment [Line Items]

EBP, Investment, Issuer Name [Extensible Enumeration]

Federated Trust for U.S. Treasury Obligations Fund [Member]

EBP, Investment, Current Value, Type [Extensible Enumeration]

Money Market Funds [Member]

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Participation Status [Extensible Enumeration]

us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Current Value

$ 708,003

Investment, Identifier [Axis]: JPMorgan Large Cap Growth R4 Registered Investment Company

EBP, Schedule of Asset Held for Investment [Line Items]

EBP, Investment, Issuer Name [Extensible Enumeration]

JPMorgan Large Cap Growth R4 [Member]

EBP, Investment, Current Value, Type [Extensible Enumeration]

Mutual Fund [Member]

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Participation Status [Extensible Enumeration]

us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Current Value

$ 4,911,956

Investment, Identifier [Axis]: MFS Research International Fund - Class A Registered Investment Company

EBP, Schedule of Asset Held for Investment [Line Items]

EBP, Investment, Issuer Name [Extensible Enumeration]

MFS Research International Fund - Class A [Member]

EBP, Investment, Current Value, Type [Extensible Enumeration]

Mutual Fund [Member]

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Participation Status [Extensible Enumeration]

us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Current Value

$ 149,092

Investment, Identifier [Axis]: Microsoft Corporation Common Stock

EBP, Schedule of Asset Held for Investment [Line Items]

EBP, Investment, Issuer Name [Extensible Enumeration]

Microsoft Corporation Common Stock [Member]

EBP, Investment, Current Value, Type [Extensible Enumeration]

EBP, Employer, Common Stock [Member]

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Participation Status [Extensible Enumeration]

us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Current Value

$ 5,749,758

EBP, Asset Held for Investment, Party-in-Interest [true false]

true

^[1]

Investment, Identifier [Axis]: T Rowe Price Retirement 2010 Fund - Advisor Class Registered Investment Company

EBP, Schedule of Asset Held for Investment [Line Items]

EBP, Investment, Issuer Name [Extensible Enumeration]

T Rowe Price Retirement 2010 Fund Advisor Class [Member]

EBP, Investment, Current Value, Type [Extensible Enumeration]

Mutual Fund [Member]

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Participation Status [Extensible Enumeration]

us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Current Value

$ 315,243

Investment, Identifier [Axis]: T Rowe Price Retirement 2015 Fund - Advisor Class Registered Investment Company

EBP, Schedule of Asset Held for Investment [Line Items]

EBP, Investment, Issuer Name [Extensible Enumeration]

T Rowe Price Retirement 2015 Fund Advisor Class [Member]

EBP, Investment, Current Value, Type [Extensible Enumeration]

Mutual Fund [Member]

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Participation Status [Extensible Enumeration]

us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Current Value

$ 21,122

Investment, Identifier [Axis]: T Rowe Price Retirement 2020 Fund - Advisor Class Registered Investment Company

EBP, Schedule of Asset Held for Investment [Line Items]

EBP, Investment, Issuer Name [Extensible Enumeration]

T Rowe Price Retirement 2020 Fund Advisor Class [Member]

EBP, Investment, Current Value, Type [Extensible Enumeration]

Mutual Fund [Member]

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Participation Status [Extensible Enumeration]

us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Current Value

$ 1,523,116

Investment, Identifier [Axis]: T Rowe Price Retirement 2025 Fund - Advisor Class Registered Investment Company

EBP, Schedule of Asset Held for Investment [Line Items]

EBP, Investment, Issuer Name [Extensible Enumeration]

T Rowe Price Retirement 2025 Fund Advisor Class [Member]

EBP, Investment, Current Value, Type [Extensible Enumeration]

Mutual Fund [Member]

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Participation Status [Extensible Enumeration]

us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Current Value

$ 291,392

Investment, Identifier [Axis]: T Rowe Price Retirement 2030 Fund - Advisor Class Registered Investment Company

EBP, Schedule of Asset Held for Investment [Line Items]

EBP, Investment, Issuer Name [Extensible Enumeration]

T Rowe Price Retirement 2030 Fund Advisor Class [Member]

EBP, Investment, Current Value, Type [Extensible Enumeration]

Mutual Fund [Member]

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Participation Status [Extensible Enumeration]

us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Current Value

$ 4,028,086

Investment, Identifier [Axis]: T Rowe Price Retirement 2035 Fund - Advisor Class Registered Investment Company

EBP, Schedule of Asset Held for Investment [Line Items]

EBP, Investment, Issuer Name [Extensible Enumeration]

T Rowe Price Retirement 2035 Fund Advisor Class [Member]

EBP, Investment, Current Value, Type [Extensible Enumeration]

Mutual Fund [Member]

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Participation Status [Extensible Enumeration]

us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Current Value

$ 1,499,753

Investment, Identifier [Axis]: T Rowe Price Retirement 2040 Fund - Advisor Class Registered Investment Company

EBP, Schedule of Asset Held for Investment [Line Items]

EBP, Investment, Issuer Name [Extensible Enumeration]

T Rowe Price Retirement 2040 Fund Advisor Class [Member]

EBP, Investment, Current Value, Type [Extensible Enumeration]

Mutual Fund [Member]

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Participation Status [Extensible Enumeration]

us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Current Value

$ 4,773,700

Investment, Identifier [Axis]: T Rowe Price Retirement 2045 Fund - Advisor Class Registered Investment Company

EBP, Schedule of Asset Held for Investment [Line Items]

EBP, Investment, Issuer Name [Extensible Enumeration]

T Rowe Price Retirement 2045 Fund Advisor Class [Member]

EBP, Investment, Current Value, Type [Extensible Enumeration]

Mutual Fund [Member]

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Participation Status [Extensible Enumeration]

us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Current Value

$ 1,912,582

Investment, Identifier [Axis]: T Rowe Price Retirement 2050 Fund - Advisor Class Registered Investment Company

EBP, Schedule of Asset Held for Investment [Line Items]

EBP, Investment, Issuer Name [Extensible Enumeration]

T Rowe Price Retirement 2050 Fund Advisor Class [Member]

EBP, Investment, Current Value, Type [Extensible Enumeration]

Mutual Fund [Member]

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Participation Status [Extensible Enumeration]

us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Current Value

$ 2,180,098

Investment, Identifier [Axis]: T Rowe Price Retirement 2055 Fund - Advisor Class Registered Investment Company

EBP, Schedule of Asset Held for Investment [Line Items]

EBP, Investment, Issuer Name [Extensible Enumeration]

T Rowe Price Retirement 2055 Fund Advisor Class [Member]

EBP, Investment, Current Value, Type [Extensible Enumeration]

Mutual Fund [Member]

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Participation Status [Extensible Enumeration]

us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Current Value

$ 836,038

Investment, Identifier [Axis]: T Rowe Price Retirement 2060 Fund - Advisor Class Registered Investment Company

EBP, Schedule of Asset Held for Investment [Line Items]

EBP, Investment, Issuer Name [Extensible Enumeration]

T Rowe Price Retirement 2060 Fund Advisor Class [Member]

EBP, Investment, Current Value, Type [Extensible Enumeration]

Mutual Fund [Member]

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Participation Status [Extensible Enumeration]

us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Current Value

$ 418,068

Investment, Identifier [Axis]: T Rowe Price Retirement 2065 Fund - Advisor Class Registered Investment Company

EBP, Schedule of Asset Held for Investment [Line Items]

EBP, Investment, Issuer Name [Extensible Enumeration]

T Rowe Price Retirement 2065 Fund Advisor Class [Member]

EBP, Investment, Current Value, Type [Extensible Enumeration]

Mutual Fund [Member]

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Participation Status [Extensible Enumeration]

us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Current Value

$ 3,864

Investment, Identifier [Axis]: T Rowe Price Retirement Income – Advisor Class Registered Investment Company

EBP, Schedule of Asset Held for Investment [Line Items]

EBP, Investment, Issuer Name [Extensible Enumeration]

T Rowe Price Retirement Income Advisor Class [Member]

EBP, Investment, Current Value, Type [Extensible Enumeration]

Mutual Fund [Member]

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Participation Status [Extensible Enumeration]

us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Current Value

$ 315,826

Investment, Identifier [Axis]: Vanguard Windsor II Fund Investor Shares Registered Investment Company

EBP, Schedule of Asset Held for Investment [Line Items]

EBP, Investment, Issuer Name [Extensible Enumeration]

Vanguard Windsor II Fund Investor Shares [Member]

EBP, Investment, Current Value, Type [Extensible Enumeration]

Mutual Fund [Member]

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Participation Status [Extensible Enumeration]

us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember

EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Current Value

$ 4,220,299

Minimum [Member]

EBP, Schedule of Asset Held for Investment [Line Items]

EBP, Asset Held for Investment, Participant Loan, Interest Rate

4.25%

Minimum [Member] | Investment, Identifier [Axis]: Banco Popular de Puerto Rico Time Deposits Interest

EBP, Schedule of Asset Held for Investment [Line Items]

EBP, Investment, Interest Rate

2.938%

Maximum [Member]

EBP, Schedule of Asset Held for Investment [Line Items]

EBP, Asset Held for Investment, Participant Loan, Interest Rate

9.50%

EBP, Asset Held for Investment, Participant Loan, Maturity Date

Sep. 30, 2038

Maximum [Member] | Investment, Identifier [Axis]: Banco Popular de Puerto Rico Time Deposits Interest

EBP, Schedule of Asset Held for Investment [Line Items]

EBP, Investment, Interest Rate

3.188%

[1]	Party-in-interest

SUPPLEMENTAL SCHEDULE OF ASSETS (HELD AT END OF YEAR) (Tables)

12 Months Ended

Dec. 31, 2025

EBP 001

EBP, Schedule of Asset Held for Investment [Line Items]

SUPPLEMENTAL SCHEDULE OF ASSETS (HELD AT END OF YEAR)


Identity of Issue, Borrower, Lessor, or Similar Party	Description of Investment	Cost*	Current Value

MUTUAL FUNDS


Vanguard Windsor II Fund Investor Shares	Registered Investment Company		$	4,220,299
Columbia Small Cap Index Fund - Class A	Registered Investment Company			981,692
American New Perspective Fund - Class R-4	Registered Investment Company			1,580,422
MFS Research International Fund - Class A	Registered Investment Company			149,092
BlackRock Total Return Fund	Registered Investment Company			1,856,790
American Funds Bond Fund of Amer R4	Registered Investment Company			248,183
T Rowe Price Retirement Income – Advisor Class	Registered Investment Company			315,826
T Rowe Price Retirement 2010 Fund - Advisor Class	Registered Investment Company			315,243
T Rowe Price Retirement 2015 Fund - Advisor Class	Registered Investment Company			21,122
T Rowe Price Retirement 2020 Fund - Advisor Class	Registered Investment Company			1,523,116
T Rowe Price Retirement 2025 Fund - Advisor Class	Registered Investment Company			291,392
T Rowe Price Retirement 2030 Fund - Advisor Class	Registered Investment Company			4,028,086
T Rowe Price Retirement 2035 Fund - Advisor Class	Registered Investment Company			1,499,753
T Rowe Price Retirement 2040 Fund - Advisor Class	Registered Investment Company			4,773,700
T Rowe Price Retirement 2045 Fund - Advisor Class	Registered Investment Company			1,912,582
T Rowe Price Retirement 2050 Fund - Advisor Class	Registered Investment Company			2,180,098
T Rowe Price Retirement 2055 Fund - Advisor Class	Registered Investment Company			836,038
T Rowe Price Retirement 2060 Fund - Advisor Class	Registered Investment Company			418,068
T Rowe Price Retirement 2065 Fund - Advisor Class	Registered Investment Company			3,864
JPMorgan Large Cap Growth R4	Registered Investment Company			4,911,956

PLAN SPONSOR STOCK


Microsoft Corporation **	Common Stock			5,749,758

MONEY MARKET FUNDS


Federated Trust for U.S. Treasury Obligations Fund - Institutional Shares	Registered Investment Company			708,003

TIME DEPOSITS


Banco Popular de Puerto Rico ** Interest 2.938% and 3.188% as of December 31, 2025				31,736

Participant Loans ** Interest 4.25% - 9.50%, maturing through September 2038				181,787



Total			$	38,738,606

FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

Dec. 31, 2025

EBP 001

EBP, Investment, Fair Value and NAV [Line Items]

Financial Instruments Measured at Fair Value


December 31, 2025	Level 1		Level 2		Total


Mutual funds	$	32,067,322	$	0	$	32,067,322
Microsoft Common Stock		5,749,758		0		5,749,758
Money market funds		708,003		0		708,003
Other		0		31,736		31,736


Total	$	38,525,083	$	31,736	$	38,556,819


December 31, 2024	Level 1		Level 2		Total


Mutual funds	$	27,935,127	$	0	$	27,935,127
Microsoft Common Stock		5,008,685		0		5,008,685
Money market funds		728,685		0		728,685
Other		0		43,778		43,778


Total	$	33,672,497	$	43,778	$	33,716,275

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

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- Definition

Tabular disclosure of fair value of investment held by employee stock purchase, saving, or similar plan (employee benefit plan (EBP)), including, but not limited to, fair value measured at net asset value per share as practical expedient (NAV).

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+ Details

STATEMENTS OF NET ASSETS AVAILABLE FOR BENEFITS - EBP 001 [Member] - USD ($)	Dec. 31, 2025	Dec. 31, 2024
ASSETS
Investments, at fair value	$ 38,556,819	$ 33,716,275
Receivables:
Participant loans	181,787	131,853
Participant contributions	18,122	14,022
Employer contributions	6,576	5,226
Interest and other	682	772
Total receivables	207,167	151,873
NET ASSETS AVAILABLE FOR BENEFITS	$ 38,763,986	$ 33,868,148

FAIR VALUE MEASUREMENTS

12 Months Ended

Dec. 31, 2025

EBP 001

EBP, Investment, Fair Value and NAV [Line Items]

FAIR VALUE MEASUREMENTS

NOTE 2 — FAIR VALUE MEASUREMENTS

The Plan accounts for certain assets at fair value. The hierarchy below lists three levels of fair value based on the extent to which inputs used in measuring fair value are observable in the market. The Plan categorizes each of its fair value measurements in one of these three levels based on the lowest level input that is significant to the fair value measurement in its entirety. These levels are:

•

Level 1 – inputs are based upon unadjusted quoted prices for identical instruments in active markets. The Plan’s Level 1 investments primarily include mutual funds, Microsoft Common Stock, and money market funds.

•

Level 2 – inputs are based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques (e.g. the Black-Scholes model) for which all significant inputs are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Where

applicable, these models project future cash flows and discount the future amounts to a present value using market-based observable inputs including interest rate curves, credit spreads, foreign exchange rates, and forward and spot prices for currencies and commodities. The Plan’s Level 2 investments consist of time deposits.

•

Level 3 – inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset. The fair values are therefore determined using model-based techniques, including option pricing models and discounted cash flow models. As of December 31, 2025 and 2024, the Plan did not hold any financial instruments categorized as Level 3.

Mutual funds and money market funds are valued at the closing price as reported by the fund. Common stocks are valued at the closing price reported on the active markets on which the individual securities are traded.

Financial Instruments Measured at Fair Value


December 31, 2025	Level 1		Level 2		Total


Mutual funds	$	32,067,322	$	0	$	32,067,322
Microsoft Common Stock		5,749,758		0		5,749,758
Money market funds		708,003		0		708,003
Other		0		31,736		31,736


Total	$	38,525,083	$	31,736	$	38,556,819


December 31, 2024	Level 1		Level 2		Total


Mutual funds	$	27,935,127	$	0	$	27,935,127
Microsoft Common Stock		5,008,685		0		5,008,685
Money market funds		728,685		0		728,685
Other		0		43,778		43,778


Total	$	33,672,497	$	43,778	$	33,716,275

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

- Definition

The entire disclosure for fair value of investment held by employee stock purchase, saving, or similar plan (employee benefit plan (EBP)), including, but not limited to, fair value measured at net asset value per share as practical expedient (NAV).

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FAIR VALUE MEASUREMENTS - Financial Instruments Measured at Fair Value (Details) - EBP 001 - USD ($)	Dec. 31, 2025	Dec. 31, 2024
EBP, Investment, Fair Value and NAV [Line Items]
EBP, Shares Value	$ 38,556,819	$ 33,716,275
Mutual Funds
EBP, Investment, Fair Value and NAV [Line Items]
EBP, Shares Value	32,067,322	27,935,127
Microsoft Common Stock
EBP, Investment, Fair Value and NAV [Line Items]
EBP, Shares Value	5,749,758	5,008,685
Money Market Funds
EBP, Investment, Fair Value and NAV [Line Items]
EBP, Shares Value	708,003	728,685
Other
EBP, Investment, Fair Value and NAV [Line Items]
EBP, Shares Value	31,736	43,778
Level 1
EBP, Investment, Fair Value and NAV [Line Items]
EBP, Shares Value	38,525,083	33,672,497
Level 1 \| Mutual Funds
EBP, Investment, Fair Value and NAV [Line Items]
EBP, Shares Value	32,067,322	27,935,127
Level 1 \| Microsoft Common Stock
EBP, Investment, Fair Value and NAV [Line Items]
EBP, Shares Value	5,749,758	5,008,685
Level 1 \| Money Market Funds
EBP, Investment, Fair Value and NAV [Line Items]
EBP, Shares Value	708,003	728,685
Level 1 \| Other
EBP, Investment, Fair Value and NAV [Line Items]
EBP, Shares Value	0	0
Level 2
EBP, Investment, Fair Value and NAV [Line Items]
EBP, Shares Value	31,736	43,778
Level 2 \| Mutual Funds
EBP, Investment, Fair Value and NAV [Line Items]
EBP, Shares Value	0	0
Level 2 \| Microsoft Common Stock
EBP, Investment, Fair Value and NAV [Line Items]
EBP, Shares Value	0	0
Level 2 \| Money Market Funds
EBP, Investment, Fair Value and NAV [Line Items]
EBP, Shares Value	0	0
Level 2 \| Other
EBP, Investment, Fair Value and NAV [Line Items]
EBP, Shares Value	$ 31,736	$ 43,778

- Definition

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+ Details

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

STATEMENT OF CHANGES IN NET ASSETS AVAILABLE FOR BENEFITS - EBP 001 [Member]	12 Months Ended
	Dec. 31, 2025 USD ($)
Net investment income:
Interest and dividends	$ 532,397
Net increase in fair value of investments	4,489,769
Net investment income	5,022,166
Contributions:
Participant contributions	885,867
Rollover contributions	76,063
Employer contributions	324,569
Total contributions	1,286,499
Interest income on participant loans	10,926
Total additions	6,319,591
DEDUCTIONS
Benefits paid to participants	1,423,378
Administrative expenses	375
Total deductions	1,423,753
NET INCREASE IN NET ASSETS AVAILABLE FOR BENEFITS	4,895,838
NET ASSETS AVAILABLE FOR BENEFITS
Beginning of year	33,868,148
End of year	$ 38,763,986

PARTY-IN-INTEREST TRANSACTIONS - Additional Information (Details) - EBP 001 - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
EBP, Related Party and Party-in-Interest Transactions [Line Items]
EBP, Shares Value	$ 38,556,819	$ 33,716,275
EBP, Asset Held for Investment, Party-in-Interest [true false]	true
Microsoft Common Stock
EBP, Related Party and Party-in-Interest Transactions [Line Items]
EBP, Investment, Number of Shares	11,889	11,883
EBP, Shares Value	$ 5,749,758	$ 5,008,685
Common stock dividend income	$ 40,387

- Definition

+ References

+ Details

DESCRIPTION OF THE PLAN AND ACCOUNTING POLICIES - Additional Information (Details) - EBP 001 [Member]	12 Months Ended
	Dec. 31, 2025
EBP, Description of Plan [Line Items]
Plan, description, available	true
Maximum participant contribution amount eligible to be matched	6.00%
Matching contribution percentage	50.00%
Percentage of aggregate compensation paid	10.00%
Employee benefit plan maximum period for distribution of investments	10 years
EBP, Administration Cost, Absorbed by Employer [true false]	true

Document and Entity Information	12 Months Ended
Document and Entity Information	Dec. 31, 2025
Document Information [Line Items]
Document Type	11-K
Entity Central Index Key	0000789019
Entity Registrant Name	Microsoft Corporation
Amendment Flag	false
EBP 001 [Member]
Document Information [Line Items]
Document Type	11-K
Document Period End Date	Dec. 31, 2025
Document Fiscal Year Focus	2025
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Entity Central Index Key	0000789019
Entity Registrant Name	Microsoft Corporation
Amendment Flag	false

PARTICIPANT LOANS	12 Months Ended
PARTICIPANT LOANS	Dec. 31, 2025
EBP 001
Employee Benefit Plan Participant Loans [Line Items]
PARTICIPANT LOANS	NOTE 3 — PARTICIPANT LOANS Participants may borrow from their accounts up to a maximum loan amount equal to the lesser of (a) 50 percent of the vested account balance; or (b) $50,000, reduced by: (1) the current outstanding balance of all other loans from the Plan, and (2) the excess (if any) of all Plan loans during the previous 12 months over the current outstanding balance of Plan loans. The minimum amount that a participant can borrow is $500. Participants are limited to two loans outstanding at a time – one Primary Residence Loan and one General Purpose Loan. Subject to approval of the Plan Administrator and a natural disaster (as defined in the Plan document), participants may also have an Emergency Loan outstanding. The term of a Primary Residence Loan may not exceed 15 years. The term of a General Purpose Loan may not exceed five years or be less than 12 months. The interest rate for participant loans is one percent over the prime rate, determined on a monthly basis. The range of interest rates for outstanding Primary Residence Loans as of December 31, 2025 was 4.25 percent to 9.50 percent, maturing at various dates through September 2038. The range of interest rates for outstanding General Purpose Loans as of December 31, 2025 was 4.25 percent to 9.50 percent, maturing at various dates through March 2030. There were no Emergency Loans outstanding as of December 31, 2025 or 2024. Loan repayments are made through after-tax payroll deductions. Terminated employees generally have 90 days to elect to continue to make loan repayments or pay off the loan in full. Failure of the terminated employee to establish a loan repayment schedule or payoff the loan in full during this 90-day window generally results in a default of the loan, which is taxable income to the participant.

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Dec. 31, 2025
EBP 001
EBP, Related Party and Party-in-Interest Transactions [Line Items]
RELATED PARTY TRANSACTIONS	NOTE 6 — RELATED PARTY TRANSACTIONS Certain general and administrative expenses are paid by the Sponsor on behalf of the Plan. For the year ended December 31, 2025, these expenses amounted to $109,208, which are not included in the Plan’s statement of changes in net assets available for benefits.

PARTY-IN-INTEREST TRANSACTIONS - EBP 001	12 Months Ended
PARTY-IN-INTEREST TRANSACTIONS - EBP 001	Dec. 31, 2025
EBP, Related Party and Party-in-Interest Transactions [Line Items]
PARTY-IN-INTEREST TRANSACTIONS	NOTE 6 — RELATED PARTY TRANSACTIONS Certain general and administrative expenses are paid by the Sponsor on behalf of the Plan. For the year ended December 31, 2025, these expenses amounted to $109,208, which are not included in the Plan’s statement of changes in net assets available for benefits.
PARTY-IN-INTEREST TRANSACTIONS
EBP, Related Party and Party-in-Interest Transactions [Line Items]
PARTY-IN-INTEREST TRANSACTIONS	NOTE 5 — PARTY-IN-INTEREST TRANSACTIONS Exempt Party-In-Interest Transactions Plan investments include time deposits with Banco Popular de Puerto Rico; therefore, these transactions qualify as party-in-interest transactions. Microsoft Corporation is the parent company of the Sponsor. Accordingly, transactions in Microsoft Common Stock qualify as exempt party-in-interest transactions. As of December 31, 2025 and 2024, the Plan held 11,889 shares of Microsoft Common Stock valued at $5,749,758 and 11,883 shares valued at $5,008,685, respectively. For the year ended December 31, 2025, the Plan recorded Microsoft Common Stock dividend income of $40,387. Participant loans, which are secured by the vested balances in the participants’ accounts, also qualify as party-in-interest transactions.