diff --git a/coderd/aiseats/aiseats.go b/coderd/aiseats/aiseats.go
new file mode 100644
index 0000000000..06c48e28a6
--- /dev/null
+++ b/coderd/aiseats/aiseats.go
@@ -0,0 +1,38 @@
+// Package aiseats is the AGPL version the package.
+// The actual implementation is in `enterprise/aiseats`.
+package aiseats
+
+import (
+	"context"
+
+	"github.com/google/uuid"
+
+	"github.com/coder/coder/v2/coderd/database"
+)
+
+type Reason struct {
+	EventType   database.AiSeatUsageReason
+	Description string
+}
+
+// ReasonAIBridge constructs a reason for usage originating from AI Bridge.
+func ReasonAIBridge(description string) Reason {
+	return Reason{EventType: database.AiSeatUsageReasonAibridge, Description: description}
+}
+
+// ReasonTask constructs a reason for usage originating from tasks.
+func ReasonTask(description string) Reason {
+	return Reason{EventType: database.AiSeatUsageReasonTask, Description: description}
+}
+
+// SeatTracker records AI seat consumption state.
+type SeatTracker interface {
+	// RecordUsage does not return an error to prevent blocking the user from using
+	// AI features. This method is used to record usage, not enforce it.
+	RecordUsage(ctx context.Context, userID uuid.UUID, reason Reason)
+}
+
+// Noop is an AGPL seat tracker that does nothing.
+type Noop struct{}
+
+func (Noop) RecordUsage(context.Context, uuid.UUID, Reason) {}
diff --git a/coderd/coderd.go b/coderd/coderd.go
index 4314367945..4a3f5cd1ab 100644
--- a/coderd/coderd.go
+++ b/coderd/coderd.go
@@ -44,6 +44,7 @@ import (
 	"github.com/coder/coder/v2/buildinfo"
 	"github.com/coder/coder/v2/coderd/agentapi"
 	"github.com/coder/coder/v2/coderd/agentapi/metadatabatcher"
+	"github.com/coder/coder/v2/coderd/aiseats"
 	_ "github.com/coder/coder/v2/coderd/apidoc" // Used for swagger docs.
 	"github.com/coder/coder/v2/coderd/appearance"
 	"github.com/coder/coder/v2/coderd/audit"
@@ -630,6 +631,8 @@ func New(options *Options) *API {
 		dbRolluper:       options.DatabaseRolluper,
 		ProfileCollector: defaultProfileCollector{},
 	}
+	api.AISeatTracker = aiseats.Noop{}
+
 	api.WorkspaceAppsProvider = workspaceapps.NewDBTokenProvider(
 		ctx,
 		options.Logger.Named("workspaceapps"),
@@ -2033,6 +2036,8 @@ type API struct {
 	dbRolluper *dbrollup.Rolluper
 	// chatDaemon handles background processing of pending chats.
 	chatDaemon *chatd.Server
+	// AISeatTracker records AI seat usage.
+	AISeatTracker aiseats.SeatTracker
 	// gitSyncWorker refreshes stale chat diff statuses in the
 	// background.
 	gitSyncWorker *gitsync.Worker
@@ -2245,6 +2250,7 @@ func (api *API) CreateInMemoryTaggedProvisionerDaemon(dialCtx context.Context, n
 		provisionerdserver.Options{
 			OIDCConfig:          api.OIDCConfig,
 			ExternalAuthConfigs: api.ExternalAuthConfigs,
+			AISeatTracker:       api.AISeatTracker,
 			Clock:               api.Clock,
 			HeartbeatFn:         options.heartbeatFn,
 		},
diff --git a/coderd/provisionerdserver/provisionerdserver.go b/coderd/provisionerdserver/provisionerdserver.go
index b776b75bf9..db0aff780a 100644
--- a/coderd/provisionerdserver/provisionerdserver.go
+++ b/coderd/provisionerdserver/provisionerdserver.go
@@ -28,6 +28,7 @@ import (
 	protobuf "google.golang.org/protobuf/proto"
 
 	"cdr.dev/slog/v3"
+	"github.com/coder/coder/v2/coderd/aiseats"
 	"github.com/coder/coder/v2/coderd/apikey"
 	"github.com/coder/coder/v2/coderd/audit"
 	"github.com/coder/coder/v2/coderd/database"
@@ -76,6 +77,7 @@ const (
 type Options struct {
 	OIDCConfig          promoauth.OAuth2Config
 	ExternalAuthConfigs []*externalauth.Config
+	AISeatTracker       aiseats.SeatTracker
 
 	// Clock for testing
 	Clock quartz.Clock
@@ -120,6 +122,7 @@ type server struct {
 	NotificationsEnqueuer       notifications.Enqueuer
 	PrebuildsOrchestrator       *atomic.Pointer[prebuilds.ReconciliationOrchestrator]
 	UsageInserter               *atomic.Pointer[usage.Inserter]
+	AISeatTracker               aiseats.SeatTracker
 	Experiments                 codersdk.Experiments
 
 	OIDCConfig promoauth.OAuth2Config
@@ -215,6 +218,9 @@ func NewServer(
 	if err := tags.Valid(); err != nil {
 		return nil, xerrors.Errorf("invalid tags: %w", err)
 	}
+	if options.AISeatTracker == nil {
+		options.AISeatTracker = aiseats.Noop{}
+	}
 	if options.AcquireJobLongPollDur == 0 {
 		options.AcquireJobLongPollDur = DefaultAcquireJobLongPollDur
 	}
@@ -253,6 +259,7 @@ func NewServer(
 		heartbeatFn:                 options.HeartbeatFn,
 		PrebuildsOrchestrator:       prebuildsOrchestrator,
 		UsageInserter:               usageInserter,
+		AISeatTracker:               options.AISeatTracker,
 		metrics:                     metrics,
 		Experiments:                 experiments,
 	}
@@ -2437,6 +2444,12 @@ func (s *server) completeWorkspaceBuildJob(ctx context.Context, job database.Pro
 		})
 	}
 
+	// Record AI seat usage for successful task workspace builds.
+	if workspaceBuild.Transition == database.WorkspaceTransitionStart && workspace.TaskID.Valid {
+		s.AISeatTracker.RecordUsage(ctx, workspace.OwnerID,
+			aiseats.ReasonTask("task workspace build succeeded"))
+	}
+
 	if s.PrebuildsOrchestrator != nil && input.PrebuiltWorkspaceBuildStage == sdkproto.PrebuiltWorkspaceBuildStage_CLAIM {
 		// Track resource replacements, if there are any.
 		orchestrator := s.PrebuildsOrchestrator.Load()
diff --git a/enterprise/aibridgedserver/aibridgedserver.go b/enterprise/aibridgedserver/aibridgedserver.go
index 54104b7f4f..49f6b51bc6 100644
--- a/enterprise/aibridgedserver/aibridgedserver.go
+++ b/enterprise/aibridgedserver/aibridgedserver.go
@@ -15,6 +15,7 @@ import (
 	"google.golang.org/protobuf/types/known/structpb"
 
 	"cdr.dev/slog/v3"
+	"github.com/coder/coder/v2/coderd/aiseats"
 	"github.com/coder/coder/v2/coderd/apikey"
 	"github.com/coder/coder/v2/coderd/database"
 	"github.com/coder/coder/v2/coderd/database/dbauthz"
@@ -81,10 +82,12 @@ type Server struct {
 
 	coderMCPConfig    *proto.MCPServerConfig // may be nil if not available
 	structuredLogging bool
+	aiSeatTracker     aiseats.SeatTracker
 }
 
 func NewServer(lifecycleCtx context.Context, store store, logger slog.Logger, accessURL string,
 	bridgeCfg codersdk.AIBridgeConfig, externalAuthConfigs []*externalauth.Config, experiments codersdk.Experiments,
+	aiSeatTracker aiseats.SeatTracker,
 ) (*Server, error) {
 	eac := make(map[string]*externalauth.Config, len(externalAuthConfigs))
 
@@ -102,6 +105,7 @@ func NewServer(lifecycleCtx context.Context, store store, logger slog.Logger, ac
 		logger:              logger,
 		externalAuthConfigs: eac,
 		structuredLogging:   bridgeCfg.StructuredLogging.Value(),
+		aiSeatTracker:       aiSeatTracker,
 	}
 
 	if bridgeCfg.InjectCoderMCPTools {
@@ -184,6 +188,8 @@ func (s *Server) RecordInterception(ctx context.Context, in *proto.RecordInterce
 		return nil, xerrors.Errorf("start interception: %w", err)
 	}
 
+	reason := aiseats.ReasonAIBridge("provider=" + in.Provider + ", model=" + in.Model)
+	s.aiSeatTracker.RecordUsage(ctx, initID, reason)
 	return &proto.RecordInterceptionResponse{}, nil
 }
 
diff --git a/enterprise/aibridgedserver/aibridgedserver_test.go b/enterprise/aibridgedserver/aibridgedserver_test.go
index bae2197d76..b195829534 100644
--- a/enterprise/aibridgedserver/aibridgedserver_test.go
+++ b/enterprise/aibridgedserver/aibridgedserver_test.go
@@ -24,6 +24,7 @@ import (
 
 	"cdr.dev/slog/v3"
 	"cdr.dev/slog/v3/sloggers/slogjson"
+	"github.com/coder/coder/v2/coderd/aiseats"
 	"github.com/coder/coder/v2/coderd/apikey"
 	"github.com/coder/coder/v2/coderd/database"
 	"github.com/coder/coder/v2/coderd/database/dbgen"
@@ -176,7 +177,7 @@ func TestAuthorization(t *testing.T) {
 				tc.mocksFn(db, apiKey, user)
 			}
 
-			srv, err := aibridgedserver.NewServer(t.Context(), db, logger, "/", codersdk.AIBridgeConfig{}, nil, requiredExperiments)
+			srv, err := aibridgedserver.NewServer(t.Context(), db, logger, "/", codersdk.AIBridgeConfig{}, nil, requiredExperiments, aiseats.Noop{})
 			require.NoError(t, err)
 			require.NotNil(t, srv)
 
@@ -268,7 +269,7 @@ func TestGetMCPServerConfigs(t *testing.T) {
 			accessURL := "https://my-cool-deployment.com"
 			srv, err := aibridgedserver.NewServer(t.Context(), db, logger, accessURL, codersdk.AIBridgeConfig{
 				InjectCoderMCPTools: serpent.Bool(!tc.disableCoderMCPInjection),
-			}, tc.externalAuthConfigs, tc.experiments)
+			}, tc.externalAuthConfigs, tc.experiments, aiseats.Noop{})
 			require.NoError(t, err)
 			require.NotNil(t, srv)
 
@@ -318,7 +319,7 @@ func TestGetMCPServerAccessTokensBatch(t *testing.T) {
 		{
 			ID: "3",
 		},
-	}, requiredExperiments)
+	}, requiredExperiments, aiseats.Noop{})
 	require.NoError(t, err)
 	require.NotNil(t, srv)
 
@@ -1014,7 +1015,7 @@ func testRecordMethod[Req any, Resp any](
 			}
 
 			ctx := testutil.Context(t, testutil.WaitLong)
-			srv, err := aibridgedserver.NewServer(ctx, db, logger, "/", codersdk.AIBridgeConfig{}, nil, requiredExperiments)
+			srv, err := aibridgedserver.NewServer(ctx, db, logger, "/", codersdk.AIBridgeConfig{}, nil, requiredExperiments, aiseats.Noop{})
 			require.NoError(t, err)
 
 			resp, err := callMethod(srv, ctx, tc.request)
@@ -1309,7 +1310,7 @@ func TestStructuredLogging(t *testing.T) {
 			ctx := testutil.Context(t, testutil.WaitLong)
 			srv, err := aibridgedserver.NewServer(ctx, db, logger, "/", codersdk.AIBridgeConfig{
 				StructuredLogging: serpent.Bool(tc.structuredLogging),
-			}, nil, requiredExperiments)
+			}, nil, requiredExperiments, aiseats.Noop{})
 			require.NoError(t, err)
 
 			err = tc.recordFn(srv, ctx, interceptionID)
@@ -1351,7 +1352,7 @@ func TestInferredThreadsByToolCalls(t *testing.T) {
 
 	user := dbgen.User(t, db, database.User{})
 
-	srv, err := aibridgedserver.NewServer(ctx, db, logger, "/", codersdk.AIBridgeConfig{}, nil, requiredExperiments)
+	srv, err := aibridgedserver.NewServer(ctx, db, logger, "/", codersdk.AIBridgeConfig{}, nil, requiredExperiments, aiseats.Noop{})
 	require.NoError(t, err)
 
 	aID := uuid.New()
diff --git a/enterprise/aiseats/tracker.go b/enterprise/aiseats/tracker.go
new file mode 100644
index 0000000000..d69dc0491c
--- /dev/null
+++ b/enterprise/aiseats/tracker.go
@@ -0,0 +1,91 @@
+package aiseats
+
+import (
+	"context"
+	"sync"
+	"time"
+
+	"github.com/google/uuid"
+
+	"cdr.dev/slog/v3"
+	agplaiseats "github.com/coder/coder/v2/coderd/aiseats"
+	"github.com/coder/coder/v2/coderd/database"
+	"github.com/coder/quartz"
+)
+
+type store interface {
+	UpsertAISeatState(ctx context.Context, arg database.UpsertAISeatStateParams) error
+}
+
+// throttleInterval is the minimum time between DB writes for the same user. This
+// is to prevent ai seat tracking from consuming more db resources.
+//
+// These events are not critical to be recorded in real time, so we can afford to
+// skip almost all of them. The first write is the most important, as it
+// indicates a seat is consumed. Subsequent writes are purely informative and has
+// no functional impact.
+const (
+	throttleInterval = 6 * time.Hour
+	// failedThrottleInterval exists to prevent a transient error from causing no
+	// usage to be recorded. Still debounce.
+	failedThrottleInterval = 30 * time.Minute
+)
+
+// SeatTracker records current AI seat state for users.
+type SeatTracker struct {
+	db     store
+	logger slog.Logger
+	clock  quartz.Clock
+
+	mu         sync.RWMutex
+	retryAfter map[uuid.UUID]time.Time
+}
+
+func New(db store, logger slog.Logger, clock quartz.Clock) *SeatTracker {
+	if clock == nil {
+		clock = quartz.NewReal()
+	}
+	return &SeatTracker{db: db, logger: logger, clock: clock, retryAfter: make(map[uuid.UUID]time.Time)}
+}
+
+// skipRecord returns true when the user is still in the retry cooldown
+// window and we should skip a DB write attempt.
+func (t *SeatTracker) skipRecord(userID uuid.UUID, now time.Time) bool {
+	t.mu.RLock()
+	defer t.mu.RUnlock()
+
+	retryAfter, ok := t.retryAfter[userID]
+	return ok && now.Before(retryAfter)
+}
+
+// recordThrottle sets the next time when DB writes for this user are allowed.
+func (t *SeatTracker) recordThrottle(userID uuid.UUID, now time.Time, d time.Duration) {
+	t.mu.Lock()
+	defer t.mu.Unlock()
+	t.retryAfter[userID] = now.Add(d)
+}
+
+// RecordUsage will record the AI seat usage for the user. There is a race condition between
+// checking if the user should be recorded or throttled and actually recording. This is fine, as
+// it just means we record the usage twice.
+// The throttle just exists to prevent excessive database queries.
+func (t *SeatTracker) RecordUsage(ctx context.Context, userID uuid.UUID, reason agplaiseats.Reason) {
+	now := t.clock.Now()
+	if t.skipRecord(userID, now) {
+		return
+	}
+
+	err := t.db.UpsertAISeatState(ctx, database.UpsertAISeatStateParams{
+		UserID:               userID,
+		FirstUsedAt:          now,
+		LastEventType:        reason.EventType,
+		LastEventDescription: reason.Description,
+	})
+	if err != nil {
+		t.logger.Warn(ctx, "upsert AI seat state", slog.Error(err), slog.F("user_id", userID), slog.F("event_type", reason.EventType))
+		t.recordThrottle(userID, now, failedThrottleInterval)
+		return
+	}
+
+	t.recordThrottle(userID, now, throttleInterval)
+}
diff --git a/enterprise/aiseats/tracker_test.go b/enterprise/aiseats/tracker_test.go
new file mode 100644
index 0000000000..574e80fcbb
--- /dev/null
+++ b/enterprise/aiseats/tracker_test.go
@@ -0,0 +1,94 @@
+package aiseats_test
+
+import (
+	"testing"
+	"time"
+
+	"github.com/stretchr/testify/require"
+
+	agplaiseats "github.com/coder/coder/v2/coderd/aiseats"
+	"github.com/coder/coder/v2/coderd/database"
+	"github.com/coder/coder/v2/coderd/database/dbgen"
+	"github.com/coder/coder/v2/coderd/database/dbtestutil"
+	"github.com/coder/coder/v2/coderd/database/dbtime"
+	enterpriseaiseats "github.com/coder/coder/v2/enterprise/aiseats"
+	"github.com/coder/coder/v2/testutil"
+	"github.com/coder/quartz"
+)
+
+func TestSeatTrackerDB(t *testing.T) {
+	t.Parallel()
+
+	t.Run("ActiveUserRecorded", func(t *testing.T) {
+		t.Parallel()
+
+		db, _ := dbtestutil.NewDB(t)
+		ctx := testutil.Context(t, testutil.WaitShort)
+		clock := quartz.NewMock(t)
+		tracker := enterpriseaiseats.New(db, testutil.Logger(t), clock)
+
+		user := dbgen.User(t, db, database.User{Status: database.UserStatusActive})
+		tracker.RecordUsage(ctx, user.ID, agplaiseats.ReasonAIBridge("active user event"))
+
+		count, err := db.GetActiveAISeatCount(ctx)
+		require.NoError(t, err)
+		require.EqualValues(t, 1, count)
+	})
+
+	t.Run("InactiveUsersExcluded", func(t *testing.T) {
+		t.Parallel()
+
+		db, _ := dbtestutil.NewDB(t)
+		ctx := testutil.Context(t, testutil.WaitShort)
+		tracker := enterpriseaiseats.New(db, testutil.Logger(t), quartz.NewMock(t))
+
+		dormantUser := dbgen.User(t, db, database.User{Status: database.UserStatusDormant})
+		tracker.RecordUsage(ctx, dormantUser.ID, agplaiseats.ReasonTask("dormant user event"))
+
+		suspendedUser := dbgen.User(t, db, database.User{Status: database.UserStatusSuspended})
+		tracker.RecordUsage(ctx, suspendedUser.ID, agplaiseats.ReasonTask("suspended user event"))
+
+		count, err := db.GetActiveAISeatCount(ctx)
+		require.NoError(t, err)
+		require.EqualValues(t, 0, count)
+	})
+
+	t.Run("StatusTransitions", func(t *testing.T) {
+		t.Parallel()
+
+		db, _ := dbtestutil.NewDB(t)
+		ctx := testutil.Context(t, testutil.WaitShort)
+		tracker := enterpriseaiseats.New(db, testutil.Logger(t), quartz.NewMock(t))
+
+		user := dbgen.User(t, db, database.User{Status: database.UserStatusActive})
+		tracker.RecordUsage(ctx, user.ID, agplaiseats.ReasonAIBridge("status transition"))
+
+		count, err := db.GetActiveAISeatCount(ctx)
+		require.NoError(t, err)
+		require.EqualValues(t, 1, count)
+
+		_, err = db.UpdateUserStatus(ctx, database.UpdateUserStatusParams{
+			ID:         user.ID,
+			Status:     database.UserStatusDormant,
+			UpdatedAt:  dbtime.Now(),
+			UserIsSeen: false,
+		})
+		require.NoError(t, err)
+
+		count, err = db.GetActiveAISeatCount(ctx)
+		require.NoError(t, err)
+		require.EqualValues(t, 0, count)
+
+		_, err = db.UpdateUserStatus(ctx, database.UpdateUserStatusParams{
+			ID:         user.ID,
+			Status:     database.UserStatusActive,
+			UpdatedAt:  dbtime.Now().Add(time.Second),
+			UserIsSeen: false,
+		})
+		require.NoError(t, err)
+
+		count, err = db.GetActiveAISeatCount(ctx)
+		require.NoError(t, err)
+		require.EqualValues(t, 1, count)
+	})
+}
diff --git a/enterprise/coderd/aibridged.go b/enterprise/coderd/aibridged.go
index 95c06fd5c9..3eff01d497 100644
--- a/enterprise/coderd/aibridged.go
+++ b/enterprise/coderd/aibridged.go
@@ -48,7 +48,7 @@ func (api *API) CreateInMemoryAIBridgeServer(dialCtx context.Context) (client ai
 
 	mux := drpcmux.New()
 	srv, err := aibridgedserver.NewServer(api.ctx, api.Database, api.Logger.Named("aibridgedserver"),
-		api.AccessURL.String(), api.DeploymentValues.AI.BridgeConfig, api.ExternalAuthConfigs, api.AGPL.Experiments)
+		api.AccessURL.String(), api.DeploymentValues.AI.BridgeConfig, api.ExternalAuthConfigs, api.AGPL.Experiments, api.aiSeatTracker)
 	if err != nil {
 		return nil, err
 	}
diff --git a/enterprise/coderd/coderd.go b/enterprise/coderd/coderd.go
index caf8baae63..bfefc89404 100644
--- a/enterprise/coderd/coderd.go
+++ b/enterprise/coderd/coderd.go
@@ -45,6 +45,7 @@ import (
 	agplusage "github.com/coder/coder/v2/coderd/usage"
 	"github.com/coder/coder/v2/coderd/wsbuilder"
 	"github.com/coder/coder/v2/codersdk"
+	"github.com/coder/coder/v2/enterprise/aiseats"
 	entchatd "github.com/coder/coder/v2/enterprise/coderd/chatd"
 	"github.com/coder/coder/v2/enterprise/coderd/connectionlog"
 	"github.com/coder/coder/v2/enterprise/coderd/dbauthz"
@@ -217,7 +218,10 @@ func New(ctx context.Context, options *Options) (_ *API, err error) {
 		},
 	})
 
+	api.aiSeatTracker = aiseats.New(options.Database, api.Logger.Named("aiseats"), quartz.NewReal())
+
 	api.AGPL = coderd.New(options.Options)
+	api.AGPL.AISeatTracker = api.aiSeatTracker
 	defer func() {
 		if err != nil {
 			_ = api.Close()
@@ -785,6 +789,7 @@ type API struct {
 
 	aibridgedHandler      http.Handler
 	aibridgeproxydHandler http.Handler
+	aiSeatTracker         *aiseats.SeatTracker
 }
 
 // writeEntitlementWarningsHeader writes the entitlement warnings to the response header
diff --git a/enterprise/coderd/provisionerdaemons.go b/enterprise/coderd/provisionerdaemons.go
index af52fc9b6e..c293abced2 100644
--- a/enterprise/coderd/provisionerdaemons.go
+++ b/enterprise/coderd/provisionerdaemons.go
@@ -356,6 +356,7 @@ func (api *API) provisionerDaemonServe(rw http.ResponseWriter, r *http.Request)
 		provisionerdserver.Options{
 			ExternalAuthConfigs: api.ExternalAuthConfigs,
 			OIDCConfig:          api.OIDCConfig,
+			AISeatTracker:       api.AGPL.AISeatTracker,
 			Clock:               api.Clock,
 		},
 		api.NotificationsEnqueuer,