Google does it, although it is a bit debatable given that most stuff on Android is actually based on stuff developed by others. Java, Kotlin, InteliJ/Clion, Gradle,Linux,..., that Google cleverly packs together into Android.

Microsoft provides the Community edition, which is only free for small business up to 5 developers or specific cap of revenue, beyond that you must buy the professional/enterprise/architect edition, or an MSDN yearly license.