On Nixpkgs master, you can cross compile to MinGW and Cygwin.
Native Cygwin builds are also currently in progress: https://github.com/NixOS/nixpkgs/pull/447520. I would expect this to be done very soon, there year even (holidays permitting).
There is a MinGW build of Nix but it is missing some features. There has been MSVC build of a fork in the past and I would like to revive that also.
There some some open questions relating to Nixpkgs's heavy use of Bash, but longer term I would like to compete for Windows in all ways:
What is the current story for using Nix to build Windows binaries?