See User License Assignments with a Custom Report Type

Create a custom report type to report on which user licenses your users are assigned.

Available in: both Salesforce Classic and Lightning Experience

Available in: Essentials, Professional, Enterprise, Performance, Unlimited, and Developer Editions

User Permissions Needed
To create and update custom report types and to create, edit, and delete reports:	Legacy Folder Sharing Create and Customize Reports AND Manage Custom Report Types Enhanced Folder Sharing Create and Customize Reports AND Manage Custom Report Types
To view license information:	View Setup and Configuration

Create a custom report type with Users as the primary object.
To configure the field layout of reports created from this custom report type, click Edit Layout.
Click Add fields related via lookup.
Click Profile, then select User License. Click view related fields… and select any additional fields, such as Expiration Date, Status, Total Licenses, and Usage Type. Click OK.
Click Save.
Build a Report with the custom report type that you created.
In the left panel, add the related fields that you want displayed in your report. To group by user license, under Group Rows, select the Profile: User License: Name field.
In the left panel, under Filters, if you see a filter for Chatter Adoption Stage Modified Date, change the range to All Time.

We recommend that you filter out users that aren’t assigned a license, such as automated users.

You can see permission set license assignments on the Company Information page. For more information, see View and Manage Your Permission Set Licenses.

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