Windows 8 came with a touch-orientated interface and was largely poorly received. Many customers chose not to upgrade from the earlier platform.
The software giant unveiled the model at a conference last night, hailing it as "our most comprehensive operating system and the best release Microsoft has ever done for our business customers".
Windows 10 would be "designed for the challenges of modern business" and would also adapt to devices including Xbox, PCs, phones and tablets, Microsoft said. It would also have a "unified app store".
It also announced it had introduced "Windows Insiders", a programme that will enable Microsoft to work closely with customers to get feedback on early builds.
Terry Myerson, executive vice president of the Operating Systems group at Microsoft, said: "Windows 10 represents the first step of a whole new generation of Windows, unlocking new experiences to give customers new ways to work, play and connect.
"This will be our most comprehensive operating system and the best release Microsoft has ever done for our business customers, and we look forward to working together with our broader Windows community to bring Windows 10 to life in the months ahead".