Microsoft has now announced that Windows 7 Extended Security Updates will be available for purchase starting April 1, 2019 and the price list can be seen below. Windows 7 ESU will be sold on a per-device basis and the price will double each year.
After January 14, 2020, Microsoft will no longer provide security updates or support for PCs running Windows 7. After the support ends, you can continue to use Windows 7, but your PC will become vulnerable to security risks as you will not receive security and feature updates. Since some enterprise customers will find it difficult to move all their PCs to Windows 10 before January 14, 2020, To support such customers, Microsoft last year announced that it will offer paid Windows 7 Extended Security Updates (ESU) through January 2023.
Microsoft will make Windows 7 ESUs available to all Windows 7 Professional and Windows 7 Enterprise customers in Volume Licensing, with a discount to customers with Windows software assurance, Windows 10 Enterprise or Windows 10 Education subscriptions.