While it does require an Xbox Live Gold subscription on Xbox One.
The Elder Scrolls Online, the upcoming MMORPG based in the fantasy world of the Elder Scrolls series, will also be hitting the PlayStation 4 and the Xbox One- and on the PlayStation 4, it will not require a subscription to the paid PlayStation Plus service, whereas on the Xbox One, it will require a subscription to the paid Xbox Live Gold.
This actually is a fair bit ridiculous- to play the game on the Xbox One, you will need to spend $60 upfront to first purchase the game, then $15 every month for the subscription to the game, then an additional $5 a month since Xbox Live Gold is mandatory. On PS4, you only need the first two expenses.
Of course, it is worth pointing out that if you already own these two consoles, you also almost certainly are subscribed to Xbox Live Gold and PlayStation Plus, so it probably won’t even be much of a factor in your decision. But still, it’s actually a fairly crappy policy that is putting the bonus of unnecessary expenses on the consumer.