GitHub Copilot Enterprise costs $39 per seat per month and includes 3,900 GitHub AI Credits. GitHub Copilot Pro+ also costs $39 a month and includes 7,000. Same price, 79% more included model usage on the individual plan. The gap is not a mistake and it is not a discount: individual plans carry a second allowance called the flex allotment, and GitHub publishes no flex allotment for organization plans. That means the Enterprise upgrade should be priced as governance, not as usage, and any rollout budget that treats a $39 Enterprise seat as equivalent to a $39 Pro+ seat will be short by about 3,100 credits per developer per month.
Every figure below was read from GitHub's own plans and billing documentation in August 2026. Nothing here is estimated except one clearly labelled token assumption further down.
The two $39 seats, side by side
GitHub prices AI credits at exactly one cent each, which makes this comparison unusually easy to run. A credit is not an abstract unit, it is a penny of model spend at published per-million-token rates.
| Seat | Price | Base credits | Flex allotment | Total a month | Credits per dollar |
|---|---|---|---|---|---|
| Copilot Pro+ | $39 / month | 3,900 | 3,100 | 7,000 | 179 |
| Copilot Enterprise | $39 / seat / month | 3,900 | None published | 3,900 | 100 |
| Copilot Business | $19 / seat / month | 1,900 | None published | 1,900 | 100 |
| Copilot Max | $100 / month | 10,000 | 10,000 | 20,000 | 200 |
| Copilot Pro | $10 / month | 1,000 | 500 | 1,500 | 150 |
Notice what the base column does. Every base allowance matches its subscription price to the cent: $10 buys 1,000 credits, $19 buys 1,900, $39 buys 3,900, $100 buys 10,000. Your Copilot seat fee is prepaid model spend with a product wrapped around it. That is a genuinely useful way to think about the whole line item, and it is not how any vendor deck presents it.
Why the flex allotment exists, and why organizations do not get one
GitHub describes base credits as the amount included with your subscription each month, matching your subscription price, and says they never change. The flex allotment is described as an additional monthly amount designed to adapt as the economics of AI evolve: new models, changing model prices, efficiency gains. Base credits are spent first, and the flex allotment kicks in automatically at the same rates across your IDE, GitHub.com and the Copilot CLI.
So the flex allotment is the variable, discretionary part of the offer. GitHub can move it as inference gets cheaper without ever touching a published price. Publishing one for individual plans and not for organization plans is a reasonable commercial decision: consumer plans compete on headline generosity, enterprise contracts compete on control and predictability. But it does mean the two $39 seats are not the same product, and the difference is not visible unless you read the credit table rather than the feature grid.
What 3,900 credits actually buys a developer
Credits only become real when you convert them into work. GitHub publishes per-million-token rates for every model but no worked example, so here is one. The rates below are GitHub's. The token count is our assumption, stated openly so you can adjust it: one agent task on a real repository, where the agent re-reads context across several turns before it writes anything, at 250,000 input tokens and 25,000 output tokens.
| Model | GitHub's rate per 1M tokens | Cost of one task | Tasks on a $39 Enterprise seat | Tasks on a $39 Pro+ seat |
|---|---|---|---|---|
| GPT-5 mini | $0.25 in / $2.00 out | $0.11 | 346 | 622 |
| GPT-5.3-Codex | $1.75 in / $14.00 out | $0.79 | 49 | 88 |
| Claude Sonnet 4.5 | $3.00 in / $15.00 out | $1.13 | 34 | 62 |
| Claude Opus 4.6 | $5.00 in / $25.00 out | $1.88 | 20 | 37 |
Two things fall out of that table. The first is the one everybody expects: the Pro+ seat does roughly 80% more work for the same money. The second is bigger and almost nobody plans for it. On the same seat, model choice swings the number of tasks by seventeen times. An Enterprise developer who defaults to Opus gets twenty agent tasks a month. The same developer on GPT-5 mini gets three hundred and forty six. No plan change, no negotiation, just a dropdown in the model picker. We put the full version of that arithmetic on our GitHub Copilot agent pricing page, along with what the cloud agent costs in Actions minutes on top.
The Business to Enterprise step is priced at face value
Here is where the naive reading goes wrong. It is tempting to conclude from the credits-per-dollar column that Enterprise is bad value. It is not. Copilot Business is $19 a seat with 1,900 credits. Copilot Enterprise is $39 a seat with 3,900. The extra $20 buys exactly 2,000 extra credits, which at a cent each is exactly $20 of model usage. Every enterprise feature on top of that, the knowledge bases, the organization-wide policy controls, the GitHub Enterprise Cloud integration, is included at no additional charge against the credit line.
That is a fair trade, and it is worth saying clearly because most comparisons frame the upgrade as a pure feature tax. It is not. It is credits at face value plus features for free. The honest criticism is narrower: do not budget the Enterprise upgrade as a usage upgrade for people who were already running out of credits, because per dollar it is exactly as generous as Business was. If your problem is that developers are exhausting 1,900 credits by the third week, moving them to Enterprise buys twenty more days of the same behaviour, not a different behaviour. The full feature split between the two tiers is in our piece on Copilot Business against Copilot Enterprise.
The pooling detail that changes the arithmetic
Organization plans have one advantage that no individual plan can match, and it is easy to undervalue. On Business and Enterprise, each licence contributes its AI credits to a shared enterprise pool, and usage beyond the pool is charged at $0.01 per credit. Individual plans have no pool at all.
In practice most engineering teams have a small number of people who live inside agent mode and a majority who use Copilot for completions and the occasional chat. Completions are never billed at all, so those light users contribute a full 3,900 credits to the pool and spend almost none of it. Ten Enterprise seats put 39,000 credits a month into a pool that two heavy users can draw down freely. Ten separate Pro+ subscriptions put 70,000 credits into ten separate buckets, and the heavy users still hit a wall while eight buckets sit untouched at month end.
That is the real answer to the headline question. Per seat, Pro+ wins on paper. Per team, pooling usually wins in reality, and it wins harder the more uneven your usage is. The break-even is roughly where more than half your developers are genuinely heavy agent users, which is rarer than rollout plans assume.
Credits expire, so timing matters more than it should
One rule applies to every plan and catches people out on both sides. GitHub states that included AI credits do not carry over between months, that unused credits are forfeited, and that your allowance resets to the full monthly amount at 00:00:00 UTC on the first day of each calendar month. There is no banking a quiet August against a busy September.
If you are planning a large migration or a test-coverage push around the agent, that has a practical consequence worth acting on: try to land the work inside a single calendar month rather than straddling two, and start it early enough in the month that a stall does not push spend into a fresh allowance you have already paid for. It is a small piece of scheduling that is worth real money on a team of thirty.
How to check your own number instead of trusting ours
Every figure in this article is a list price, and list prices are a starting point rather than an answer. The number that matters is what your developers actually consume, and GitHub made that measurable in June 2026 by adding AI credits consumed per user to the Copilot usage metrics API. Pull a month of that data before you renew and you will know within an hour whether your team looks like the pooling case or the Pro+ case.
What most teams lack is not the data but something watching it. Budgets on Copilot are set in US dollars rather than credits, and if additional usage is capped, GitHub says you will need to pay off the usage you have already consumed in order to continue, which is a hard stop in the middle of a sprint rather than a gentle warning. Feed the consumption numbers somewhere that will tell you the moment spend crosses a threshold you set, rather than finding out from an invoice three weeks later. The mechanism is boring and it is the difference between a budget conversation and an incident.
So which $39 seat should you buy?
Buy Copilot Pro+ if you are one person, a contractor or a two-person consultancy with no governance requirement. You get 7,000 credits instead of 3,900 for the same money, and nothing you are giving up applies to you. It is the best value seat GitHub sells under $100.
Buy Copilot Business at $19 if you are a team that needs policy controls and pooling but does not specifically need knowledge bases or GitHub Enterprise Cloud. It is the same credits-per-dollar rate as Enterprise, so you are only choosing between administrative surfaces. Remember that an administrator has to switch the cloud agent on before anyone can use it.
Buy Copilot Enterprise at $39 when you need the enterprise feature set and the larger pool contribution, and price it as governance rather than as usage. If you find yourself justifying the upgrade on credits alone, the arithmetic will not support you: at a hundred credits per dollar it is exactly as generous as the tier below.
And if the reason you are reading a credits table at all is that you want to know what a finished piece of work costs rather than what a token costs, that is a different question and the plan grid will not answer it. We built Agentcode around the other shape: connect a GitHub or GitLab repository, describe a task, and it plans the work, edits the code, runs your test suite and opens a pull request for a human to review. It never merges on its own. It is $29 a month, flat, with no credit balance to watch and no model picker that moves your invoice by seventeen times. That is a narrower product than Copilot and we are happy to say so, but the bill is a single number and it does not change when someone picks the wrong dropdown.
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