Thank you for reaching out to the community forum!
The Microsoft Graph API doesn’t depend on any specific license, to query the Microsoft Graph API for information about users, you need to have the appropriate permissions and roles assigned to the account making the requests.
However, if you want to extract sign-in activity through the Microsoft Graph API, you will require at least a license of Entra ID P1 for each user from which you will extract the sign-in activity.
To answer your question, the licensing for Entra ID P1 (or any other Azure AD license) is typically done at the user level.
If a user is not using any of the features enabled by Azure AD Premium P1, then they do not need to have a license assigned to them. However, if a user needs to use any of the features enabled by Azure AD Premium P1, such as Conditional Access policies or MFA registration, then they must have an Azure AD Premium P1 license assigned to them.
So, if you want to enforce Conditional Access policies or MFA for all users in the tenant, you must assign an Azure AD Premium P1 or P2 license to each user.
Reference: https://www.microsoft.com/en-us/security/business/microsoft-entra-pricing
Hope this helps. Do let us know if you any further queries.
Thanks,
Akhilesh.
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