I found this, looks like about 7 years 100,000 miles. I hope mine fail a bit sooner and Subaru covers them under the extended warranty.
Subaru TPMS and how it works | MNSubaru
exert below;
In a direct read system(like Subaru's chosen one), There is a sensor mounted directly in the rim. Some are mounted on a band that goes around the center of the rim. Others, as is Subaru's (Schrader TPMS) are mounted on the valve stem via a small torx head screw inside the rim. The direct read sensors read the actual air pressure in the tire VS. counting rotations. A direct read system also doesn't care what size tire you are running, but being that Subaru's chosen system is basic it doesn't tell you what tire is low with out a diagnostic tool, just that there is a problem via the TPMS dash light.
How the sensors work(Schrader type/Subaru).The sensors are awakened by the tires rotation. At about 15-20mph there is enough centrifugal force for the sensor to be awakened and start transmitting a pulse via RF to the TPMS module, letting the module know that the pressure in the tire. As far as the TPMS module is concerned, 26psi is the magic number. As long as all the sensors are sending a signal of 26psi or more the TPMS module will keep the light off. If one or more sensors transmits a signal of 26PSI or less then the TPMS module will trigger the TPMS dash light to come on. There is no way to read what the TPMS sensor reads for air pressure in the tire with out the use of a hand held TPMS read/learn tool or the Subaru Select Monitor III laptop(SSM3), IE: there is no way to get that info via your dash.
Yes, the TPMS sensors are powered by a self contained(none replaceable) battery, when it dies you buy a new sensor. When you come to a stop there is no longer the centrifugal force required to keep the sensor awake and they go into a standby mode. After roughly 10-15 minutes the sensor goes into a sleep mode and shuts off to extend battery life. Battery life is estimated at roughly 100,000 miles of use(according to Schrader).
If a battery in a sensor dies, a sensor goes bad or the TPMS module for what ever reason loses the programed IDs of one or more of the sensors it will trigger the TPMS light.
EDIT: Some have reported that while being at dealers having theirs sensor IDs reprogrammed to the TPMS module, the dealer/tech has asked what trip point(psi) they would like the TPMS system set to, implying its programmable. Which it probably is, I have seen the TPMS screen on the SSM3 laptop and it appears to have access to all of the TPMS functions and trouble codes. However being that TPMS is Federally mandated I am assuming it is a no no for them to play with any functionality settings of it.
Current(7-04-08) part number for a replacement sensor from the Schrader-Bridgeports site is: # 28203 for Subaru OE # 28103AG01A
Looks like you should concider replacing the sensors with your 2nd set of replacement tires.