What has changed this cycle
For earlier versions – 2008 through 2014 – moving a workload to an Azure virtual machine earned free ESUs, and for SQL Server 2014 it still does, until July 2027. SQL Server 2016 is where that route closed.
Its ESUs are chargeable on Azure exactly as anywhere else, bar narrow exceptions for non-production and passive instances. Microsoft’s SQL Server guidance prices them at approximately 75% of the licence cost a year, and they cover only vulnerabilities rated Critical.
Coverage runs for up to three years, to 17 July 2029, purchased through volume licensing or as an Azure Arc subscription, subject to Software Assurance or equivalent eligibility. Enrolment after the term has begun is back-billed to the first day of that term – waiting does not reduce the cost.