Business Premium caps at 300 users and includes Entra ID P1, Intune, Defender for Business, and a 100 GB mailbox. It is the baseline: devices joined to Entra ID (cloud Active Directory), managed through Intune, with core endpoint protection. Microsoft 365 E3 removes the 300-user cap and adds Windows Enterprise licensing, Defender for Endpoint Plan 1, and, with Microsoft’s 2026 licensing update, Intune Plan 2. E5 adds Defender for Endpoint Plan 2, Defender for Identity, Entra ID P2, and Purview’s premium audit, eDiscovery and Communication Compliance tools. Smaller businesses can still choose E3 or E5 when they want stronger protection or have compliance obligations to meet. At list price, Business Premium is $22 per user per month, E3 is $39 and E5 is $60.