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Microsoft is making Windows 8.1 available to its PC partners for anywhere from 'zero dollars' to $15 per copy, according to recently disclosed OEM licensing information.



From All About Microsoft:
But thanks to a document published on Microsoft's OEM Partner Center site, we do know how much it is charging PC makers for Windows 8.1 on Intel-based tablets. (And why Microsoft describes its under nine-inch screen pricing as "zero dollars" instead of free.)

Microsoft announced last year that it would make Windows 8.1 available for "zero dollars" to its OEMs for devices with screen sizes of under nine inches. Microsoft also made available a new Windows 8.1 version to its partners known as "Windows 8.1 with Bing" that was designed for devices with screen sizes of nine inches or more.
  How much does Microsoft make from PC makers with Windows 8.1?