Note: While I believe that my answers are correct, I am not an authoritative source on licensing questions. For an authoritative answer to this sort of question, speak with your company's account manager/sales team if you have them.
The basic functionality of Entra ID User Provisioning (mostly via SCIM) is free for all Entra ID tenants. There are certain features that may be locked behind Entra ID Premium P1/P2 licensing, however. For Entra ID outbound to other applications, the only P1+ feature that comes to mind is assigning groups to the application in the Users/Groups blade. You can still provision groups without being licenses by using the "Sync All Users and Groups" option combined with scoping filters, but using assignment as a method of scoping groups(and their users) in to provisioning requires P1 or higher.
Inbound (HR/HCM inbound to Entra) provisioning requires P1+ for all users being provisioned, I believe. This was not part of your question, but I'm mentioning it anyways for the benefit of others who may later come across this answer.