diff --git a/ipn/desktop/extension.go b/ipn/desktop/extension.go
index 23e265401..17195f965 100644
--- a/ipn/desktop/extension.go
+++ b/ipn/desktop/extension.go
@@ -12,14 +12,19 @@ package desktop
 import (
 	"cmp"
 	"fmt"
+	"io"
 	"sync"
 
+	"golang.org/x/sys/windows"
 	"tailscale.com/feature"
 	"tailscale.com/ipn"
 	"tailscale.com/ipn/ipnext"
 	"tailscale.com/types/logger"
 	"tailscale.com/util/syspolicy/pkey"
 	"tailscale.com/util/syspolicy/policyclient"
+	"tailscale.com/util/syspolicy/rsop"
+	"tailscale.com/util/syspolicy/setting"
+	"tailscale.com/util/syspolicy/source"
 )
 
 // featureName is the name of the feature implemented by this package.
@@ -48,6 +53,16 @@ type desktopSessionsExt struct {
 	// mu protects all following fields.
 	mu       sync.Mutex
 	sessByID map[SessionID]*Session
+
+	// userPolicyStores tracks per-user RSOP policy store registrations,
+	// refcounted by the number of active sessions for each user
+	userPolicyStores map[string]*userPolicyStore
+}
+
+type userPolicyStore struct {
+	refcount int
+	store    source.Store
+	reg      *rsop.StoreRegistration
 }
 
 // newDesktopSessionsExt returns a new [desktopSessionsExt],
@@ -78,8 +93,12 @@ func (e *desktopSessionsExt) Init(host ipnext.Host) (err error) {
 	if err != nil {
 		return fmt.Errorf("session callback registration failed: %w", err)
 	}
+	unregisterPolicyCb, err := e.sm.RegisterInitCallback(e.initUserPolicyStore)
+	if err != nil {
+		return fmt.Errorf("policy store callback registration failed: %w", err)
+	}
 	host.Hooks().BackgroundProfileResolvers.Add(e.getBackgroundProfile)
-	e.cleanup = []func(){unregisterSessionCb}
+	e.cleanup = []func(){unregisterSessionCb, unregisterPolicyCb}
 	return nil
 }
 
@@ -118,6 +137,96 @@ func (e *desktopSessionsExt) updateDesktopSessionState(session *Session) {
 	e.host.Profiles().SwitchToBestProfileAsync(reason)
 }
 
+// initUserPolicyStore is a [SessionInitCallback] that registers a
+// per-user policy store when a user logs in. The returned cleanup
+// function releases the store when the session is destroyed.
+func (e *desktopSessionsExt) initUserPolicyStore(session *Session) func() {
+	uid := string(session.User.UserID())
+	if uid == "" {
+		return nil
+	}
+
+	var token windows.Token
+	if err := windows.WTSQueryUserToken(uint32(session.ID), &token); err != nil {
+		e.logf("failed to get user token for session %d: %v", session.ID, err)
+		return nil
+	}
+	defer token.Close()
+
+	store, err := source.NewUserPlatformPolicyStore(token)
+	if err != nil {
+		e.logf("failed to create user policy store for %s: %v", uid, err)
+		return nil
+	}
+
+	if err := e.ensureUserPolicyStore(uid, store); err != nil {
+		e.logf("failed to register user policy store for %s: %v", uid, err)
+		return nil
+	}
+
+	e.logf("registered user policy store for %s (session %d)", uid, session.ID)
+	return func() {
+		e.releaseUserPolicyStore(uid)
+		e.logf("released user policy store for %s (session %d)", uid, session.ID)
+	}
+}
+
+// ensureUserPolicyStore registers a per-user policy store with RSOP.
+// If a store is already registered for this user (from another session),
+// it increments the refcount and closes the provided store.
+func (e *desktopSessionsExt) ensureUserPolicyStore(uid string, store source.Store) error {
+	e.mu.Lock()
+	defer e.mu.Unlock()
+
+	if ups, ok := e.userPolicyStores[uid]; ok {
+		ups.refcount++
+		if c, ok := store.(io.Closer); ok {
+			c.Close()
+		}
+		return nil
+	}
+
+	scope := setting.UserScopeOf(uid)
+	reg, err := rsop.RegisterStore("Platform", scope, store)
+	if err != nil {
+		if c, ok := store.(io.Closer); ok {
+			c.Close()
+		}
+		return err
+	}
+
+	if e.userPolicyStores == nil {
+		e.userPolicyStores = make(map[string]*userPolicyStore)
+	}
+	e.userPolicyStores[uid] = &userPolicyStore{
+		refcount: 1,
+		store:    store,
+		reg:      reg,
+	}
+	return nil
+}
+
+// releaseUserPolicyStore decrements the refcount for a user's policy
+// store. At zero, the store is unregistered from RSOP and closed.
+func (e *desktopSessionsExt) releaseUserPolicyStore(uid string) {
+	e.mu.Lock()
+	defer e.mu.Unlock()
+
+	ups, ok := e.userPolicyStores[uid]
+	if !ok {
+		return
+	}
+	ups.refcount--
+	if ups.refcount > 0 {
+		return
+	}
+	ups.reg.Unregister()
+	if c, ok := ups.store.(io.Closer); ok {
+		c.Close()
+	}
+	delete(e.userPolicyStores, uid)
+}
+
 // getBackgroundProfile is a [ipnext.ProfileResolver] that works as follows:
 //
 // If Always-On mode is disabled, it returns no profile.
diff --git a/ipn/desktop/extension_test.go b/ipn/desktop/extension_test.go
new file mode 100644
index 000000000..a5f059a0d
--- /dev/null
+++ b/ipn/desktop/extension_test.go
@@ -0,0 +1,116 @@
+// Copyright (c) Tailscale Inc & contributors
+// SPDX-License-Identifier: BSD-3-Clause
+
+// Both the desktop session manager and multi-user support
+// are currently available only on Windows.
+// This file does not need to be built for other platforms.
+
+//go:build windows && !ts_omit_desktop_sessions
+
+package desktop
+
+import (
+	"fmt"
+	"testing"
+
+	"tailscale.com/util/syspolicy/pkey"
+	"tailscale.com/util/syspolicy/rsop"
+	"tailscale.com/util/syspolicy/setting"
+	"tailscale.com/util/syspolicy/source"
+)
+
+func TestUserPolicyStoreRefcount(t *testing.T) {
+	setting.SetDefinitionsForTest(t,
+		setting.NewDefinition(pkey.AdminConsoleVisibility, setting.UserSetting, setting.VisibilityValue),
+	)
+	ext := &desktopSessionsExt{
+		logf: t.Logf,
+	}
+
+	uid := "S-1-5-21-1001"
+	scope := setting.UserScopeOf(uid)
+
+	store1 := source.NewTestStore(t)
+	store1.SetStrings(source.TestSettingOf("AdminConsole", "hide"))
+	if err := ext.ensureUserPolicyStore(uid, store1); err != nil {
+		t.Fatalf("first ensureUserPolicyStore: %v", err)
+	}
+
+	policy, err := rsop.PolicyFor(scope)
+	if err != nil {
+		t.Fatalf("PolicyFor(%v): %v", scope, err)
+	}
+	snap := policy.Get()
+	if got := snap.Get("AdminConsole"); got == nil {
+		t.Error("expected AdminConsole in snapshot after first registration")
+	}
+
+	// Second registration for the same uid should increment refcount
+	// and close the duplicate store.
+	store2 := source.NewTestStore(t)
+	if err := ext.ensureUserPolicyStore(uid, store2); err != nil {
+		t.Fatalf("second ensureUserPolicyStore: %v", err)
+	}
+
+	// First release should decrement but keep the store alive.
+	ext.releaseUserPolicyStore(uid)
+	if _, ok := ext.userPolicyStores[uid]; !ok {
+		t.Fatal("store removed after first release, expected refcount=1")
+	}
+
+	// Second release should clean up.
+	ext.releaseUserPolicyStore(uid)
+	if _, ok := ext.userPolicyStores[uid]; ok {
+		t.Fatal("store still present after final release")
+	}
+
+	ext.releaseUserPolicyStore("S-1-5-21-unknown")
+}
+
+func TestUserPolicyStoreMultipleUsers(t *testing.T) {
+	setting.SetDefinitionsForTest(t,
+		setting.NewDefinition(pkey.AdminConsoleVisibility, setting.UserSetting, setting.VisibilityValue),
+	)
+	ext := &desktopSessionsExt{
+		logf: t.Logf,
+	}
+
+	uidA := "S-1-5-21-1001"
+	uidB := "S-1-5-21-1002"
+
+	storeA := source.NewTestStore(t)
+	storeA.SetStrings(source.TestSettingOf("AdminConsole", "hide"))
+
+	storeB := source.NewTestStore(t)
+	storeB.SetStrings(source.TestSettingOf("AdminConsole", "show"))
+
+	if err := ext.ensureUserPolicyStore(uidA, storeA); err != nil {
+		t.Fatalf("ensureUserPolicyStore(A): %v", err)
+	}
+	if err := ext.ensureUserPolicyStore(uidB, storeB); err != nil {
+		t.Fatalf("ensureUserPolicyStore(B): %v", err)
+	}
+
+	policyA, err := rsop.PolicyFor(setting.UserScopeOf(uidA))
+	if err != nil {
+		t.Fatalf("PolicyFor(A): %v", err)
+	}
+	policyB, err := rsop.PolicyFor(setting.UserScopeOf(uidB))
+	if err != nil {
+		t.Fatalf("PolicyFor(B): %v", err)
+	}
+
+	if got := fmt.Sprint(policyA.Get().Get("AdminConsole")); got != "hide" {
+		t.Errorf("user A AdminConsole = %v; want hide", got)
+	}
+	if got := fmt.Sprint(policyB.Get().Get("AdminConsole")); got != "show" {
+		t.Errorf("user B AdminConsole = %v; want show", got)
+	}
+
+	ext.releaseUserPolicyStore(uidA)
+	if _, ok := ext.userPolicyStores[uidB]; !ok {
+		t.Fatal("user B store removed when A was released")
+	}
+
+	ext.releaseUserPolicyStore(uidB)
+}
diff --git a/ipn/ipnlocal/local.go b/ipn/ipnlocal/local.go
index aab2b792e..4b90a533c 100644
--- a/ipn/ipnlocal/local.go
+++ b/ipn/ipnlocal/local.go
@@ -190,6 +190,10 @@ type watchSession struct {
 	// boundary for implicit bus state, so per-session dedup state such as
 	// lastSentUserProfile must be reset when this identity changes.
 	lastSentSelf tailcfg.NodeView
+
+	// policyUID is the user ID used for policy snapshot scoping.
+	// Empty string means default/device scope.
+	policyUID string
 }
 
 var (
@@ -3733,6 +3737,7 @@ func (b *LocalBackend) WatchNotificationsAs(ctx context.Context, actor ipnauth.A
 	deadlockDone := b.CheckDeadlocks()
 	b.mu.Lock()
 
+	var policyUID string
 	const initialBits = ipn.NotifyInitialState | ipn.NotifyInitialPrefs |
 		ipn.NotifyInitialNetMap | ipn.NotifyInitialStatus |
 		ipn.NotifyInitialDriveShares | ipn.NotifyInitialSuggestedExitNode |
@@ -3781,10 +3786,13 @@ func (b *LocalBackend) WatchNotificationsAs(ctx context.Context, actor ipnauth.A
 			}
 		}
 		if mask&ipn.NotifySysPolicyChanges != 0 {
+			if actor != nil {
+				policyUID = string(actor.UserID())
+			}
 			var err error
-			ini.Policy, err = b.polc.GetPolicySnapshot("")
+			ini.Policy, err = b.polc.GetPolicySnapshot(policyUID)
 			if err != nil {
-				b.logf("syspolicy: GetPolicySnapshot(\"\"): %v", err)
+				b.logf("syspolicy: GetPolicySnapshot(%q): %v", policyUID, err)
 			}
 		}
 	}
@@ -3799,6 +3807,7 @@ func (b *LocalBackend) WatchNotificationsAs(ctx context.Context, actor ipnauth.A
 		sessionID: sessionID,
 		cancel:    cancel,
 		mask:      mask,
+		policyUID: policyUID,
 	}
 	mak.Set(&b.notifyWatchers, sessionID, session)
 	if mask&ipn.NotifyPeerWireGuardState != 0 {
@@ -3808,12 +3817,12 @@ func (b *LocalBackend) WatchNotificationsAs(ctx context.Context, actor ipnauth.A
 	deadlockDone()
 
 	if mask&ipn.NotifySysPolicyChanges != 0 {
-		if unreg, err := b.polc.RegisterChangeCallback("", func(_ policyclient.PolicyChange) {
+		if unreg, err := b.polc.RegisterChangeCallback(policyUID, func(_ policyclient.PolicyChange) {
 			b.sysPolicyChangedForSession(session)
 		}); err == nil {
 			defer unreg()
 		} else {
-			b.logf("syspolicy: RegisterChangeCallback(\"\"): %v", err)
+			b.logf("syspolicy: RegisterChangeCallback(%q): %v", policyUID, err)
 		}
 	}
 
diff --git a/ipn/ipnlocal/local_test.go b/ipn/ipnlocal/local_test.go
index 34e36fab3..eaffead18 100644
--- a/ipn/ipnlocal/local_test.go
+++ b/ipn/ipnlocal/local_test.go
@@ -9,6 +9,7 @@ import (
 	"encoding/json"
 	"errors"
 	"fmt"
+	"log"
 	"maps"
 	"math"
 	"net"
@@ -8614,7 +8615,9 @@ func (testPolicyClient) GetPolicySnapshot(uid string) (*policyclient.PolicySnaps
 	if err != nil {
 		return nil, err
 	}
-	return p.Get(), nil
+	snap := p.Get()
+	log.Printf("GetPolicySnapshot(%q): scope=%v snap=%v", uid, scope, snap)
+	return snap, nil
 }
 
 func (testPolicyClient) RegisterChangeCallback(uid string, cb func(policyclient.PolicyChange)) (func(), error) {
@@ -8631,6 +8634,67 @@ func (testPolicyClient) RegisterChangeCallback(uid string, cb func(policyclient.
 	}), nil
 }
 
+func TestPolicySnapshotMergesDeviceAndUserScopes(t *testing.T) {
+	setting.SetDefinitionsForTest(t,
+		setting.NewDefinition(pkey.AdminConsoleVisibility, setting.UserSetting, setting.VisibilityValue),
+		setting.NewDefinition(pkey.ExitNodeMenuVisibility, setting.UserSetting, setting.VisibilityValue),
+		setting.NewDefinition(pkey.ManagedByOrganizationName, setting.UserSetting, setting.StringValue),
+	)
+
+	deviceStore := source.NewTestStore(t)
+	deviceStore.SetStrings(
+		source.TestSettingOf(pkey.AdminConsoleVisibility, "hide"),
+		source.TestSettingOf(pkey.ManagedByOrganizationName, "DeviceCorp"),
+	)
+	rsop.RegisterStoreForTest(t, "DeviceStore", setting.DeviceScope, deviceStore)
+
+	uid := "S-1-5-21-1001"
+	userStore := source.NewTestStore(t)
+	userStore.SetStrings(
+		source.TestSettingOf(pkey.AdminConsoleVisibility, "show"),
+		source.TestSettingOf(pkey.ExitNodeMenuVisibility, "hide"),
+	)
+	rsop.RegisterStoreForTest(t, "UserStore", setting.UserScopeOf(uid), userStore)
+
+	sys := tsd.NewSystem()
+	sys.PolicyClient.Set(testPolicyClient{})
+	lb := newTestLocalBackendWithSys(t, sys)
+
+	snap, err := rsop.PolicyFor(setting.UserScopeOf(uid))
+	if err != nil {
+		t.Fatalf("PolicyFor: %v", err)
+	}
+	t.Logf("direct PolicyFor snapshot: %v", snap.Get())
+
+	nw := newNotificationWatcher(t, lb, &ipnauth.TestActor{UID: ipn.WindowsUserID(uid)})
+	nw.watch(ipn.NotifySysPolicyChanges, []wantedNotification{
+		{
+			name: "MergedPolicy",
+			cond: func(t testing.TB, _ ipnauth.Actor, n *ipn.Notify) bool {
+				if n.Policy == nil {
+					return false
+				}
+
+				// Device scope should win on conflict.
+				if got := fmt.Sprint(n.Policy.Get(pkey.AdminConsoleVisibility)); got != "hide" {
+					t.Errorf("AdminConsole = %v; want hide (device wins)", got)
+				}
+
+				if got := fmt.Sprint(n.Policy.Get(pkey.ExitNodeMenuVisibility)); got != "hide" {
+					t.Errorf("ExitNodesPicker = %v; want hide (from user)", got)
+				}
+
+				if got := fmt.Sprint(n.Policy.Get(pkey.ManagedByOrganizationName)); got != "DeviceCorp" {
+					t.Errorf("ManagedByOrganizationName = %v; want DeviceCorp", got)
+				}
+
+				return true
+			},
+		},
+	})
+	nw.check()
+}
+
 type textUpdate struct {
 	Advertise   []string
 	Unadvertise []string