OpenAI成微軟AI收入主力，最新財年貢獻約241億美元，佔微軟AI總收入70%。微軟CEO納德拉此前稱AI年收入目標超370億美元。雙方合作中，OpenAI需向微軟支付計算資源費、模型開發成本並參與收入分成。
OpenAI與微軟修訂了收入分成協議，將OpenAI向微軟支付的分成總額上限設定爲380億美元。原協議中，OpenAI需將營收的20%分成給微軟，最高可達1350億美元。新協議若OpenAI實現高增長，到2030年可節省約970億美元成本，顯著緩解了其首席財務官的財務壓力。
根據泄露文件，OpenAI向微軟支付鉅額分成：2024年約4.938億美元（佔收入20%），2025年前三季度增至8.659億美元。模型運行成本極高，盈利目標仍遙遠。數據未獲官方證實。
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