@@ -644,6 +644,8 @@ public enum Feature {
      * @see UseStatement
      */
     use,
+    /** SQL Server session permission to insert explicit identity values into a table. */
+    setIdentityInsert,
     /**
      * @see Grant
      */
 
@@ -0,0 +1,59 @@
+/*-
+ * #%L
+ * JSQLParser library
+ * %%
+ * Copyright (C) 2004 - 2026 JSQLParser
+ * %%
+ * Dual licensed under GNU LGPL 2.1 or Apache License 2.0
+ * #L%
+ */
+package net.sf.jsqlparser.statement;
+
+import java.util.Objects;
+import java.util.function.Consumer;
+import net.sf.jsqlparser.schema.Table;
+
+/** SQL Server SET IDENTITY_INSERT [database.][schema.]table ON | OFF. */
+public final class SetIdentityInsertStatement implements Statement {
+    private Table table;
+    private boolean on;
+
+    public SetIdentityInsertStatement(Table table, boolean on) {
+        setTable(table);
+        this.on = on;
+    }
+
+    public Table getTable() {
+        return table;
+    }
+
+    public void setTable(Table table) {
+        this.table = Objects.requireNonNull(table, "table");
+    }
+
+    public boolean isOn() {
+        return on;
+    }
+
+    public void setOn(boolean on) {
+        this.on = on;
+    }
+
+    /** Shares statement rendering while allowing deparsers to visit the existing Table AST. */
+    public StringBuilder appendTo(StringBuilder builder, Consumer<Table> tableRenderer) {
+        builder.append("SET IDENTITY_INSERT ");
+        tableRenderer.accept(table);
+        return builder.append(on ? " ON" : " OFF");
+    }
+
+    @Override
+    public String toString() {
+        StringBuilder builder = new StringBuilder();
+        return appendTo(builder, builder::append).toString();
+    }
+
+    @Override
+    public <T, S> T accept(StatementVisitor<T> statementVisitor, S context) {
+        return statementVisitor.visit(this, context);
+    }
+}
@@ -715,6 +715,11 @@ public <S> Void visit(ResetStatement reset, S context) {
         return sessionOnly();
     }
 
+    @Override
+    public <S> Void visit(SetIdentityInsertStatement statement, S context) {
+        return sessionOnly();
+    }
+
     @Override
     public <S> Void visit(UseStatement use, S context) {
         return sessionOnly();
 
@@ -279,6 +279,14 @@ default void visit(Upsert upsert) {
         this.visit(upsert, null);
     }
 
+    default <S> T visit(SetIdentityInsertStatement statement, S context) {
+        return null;
+    }
+
+    default void visit(SetIdentityInsertStatement statement) {
+        visit(statement, null);
+    }
+
     <S> T visit(UseStatement use, S context);
 
     default void visit(UseStatement use) {
 
@@ -486,6 +486,11 @@ public <S> T visit(Upsert upsert, S context) {
         return null;
     }
 
+    @Override
+    public <S> T visit(SetIdentityInsertStatement statement, S context) {
+        return statement.getTable().accept(fromItemVisitor, context);
+    }
+
     @Override
     public <S> T visit(UseStatement use, S context) {
         return null;
 
@@ -110,6 +110,7 @@
 import net.sf.jsqlparser.statement.Statements;
 import net.sf.jsqlparser.statement.UnsupportedStatement;
 import net.sf.jsqlparser.statement.UseStatement;
+import net.sf.jsqlparser.statement.SetIdentityInsertStatement;
 import net.sf.jsqlparser.statement.alter.Alter;
 import net.sf.jsqlparser.statement.alter.AlterSession;
 import net.sf.jsqlparser.statement.alter.AlterSystemStatement;
@@ -1948,6 +1949,11 @@ public void visit(Upsert upsert) {
         StatementVisitor.super.visit(upsert);
     }
 
+    @Override
+    public <S> Void visit(SetIdentityInsertStatement statement, S context) {
+        return statement.getTable().accept(this, context);
+    }
+
     @Override
     public <S> Void visit(UseStatement use, S context) {
         return null;
 
@@ -54,6 +54,7 @@
 import net.sf.jsqlparser.statement.Statements;
 import net.sf.jsqlparser.statement.UnsupportedStatement;
 import net.sf.jsqlparser.statement.UseStatement;
+import net.sf.jsqlparser.statement.SetIdentityInsertStatement;
 import net.sf.jsqlparser.statement.alter.Alter;
 import net.sf.jsqlparser.statement.alter.AlterSession;
 import net.sf.jsqlparser.statement.alter.AlterSystemStatement;
@@ -386,6 +387,11 @@ public <S> StringBuilder visit(Upsert upsert, S context) {
         return builder;
     }
 
+    @Override
+    public <S> StringBuilder visit(SetIdentityInsertStatement statement, S context) {
+        return statement.appendTo(builder, table -> table.accept(selectDeParser, context));
+    }
+
     @Override
     public <S> StringBuilder visit(UseStatement use, S context) {
         new UseStatementDeParser(builder).deParse(use);
 
@@ -109,7 +109,7 @@ public enum SqlServerVersion implements Version {
                     Feature.commit, // special sql-server features
                     // https://docs.microsoft.com/en-us/sql/relational-databases/xml/for-xml-sql-server?view=sql-server-ver15
                     Feature.selectForXmlPath,
-                    Feature.use, Feature.allowSquareBracketQuotation, //
+                    Feature.use, Feature.setIdentityInsert, Feature.allowSquareBracketQuotation, //
                     Feature.pivot, Feature.unpivot, Feature.pivotXml,
                     Feature.selectGroupByGroupingSets));
 
 
@@ -0,0 +1,22 @@
+/*-
+ * #%L
+ * JSQLParser library
+ * %%
+ * Copyright (C) 2004 - 2026 JSQLParser
+ * %%
+ * Dual licensed under GNU LGPL 2.1 or Apache License 2.0
+ * #L%
+ */
+package net.sf.jsqlparser.util.validation.validator;
+
+import net.sf.jsqlparser.parser.feature.Feature;
+import net.sf.jsqlparser.statement.SetIdentityInsertStatement;
+import net.sf.jsqlparser.util.validation.metadata.NamedObject;
+
+public class SetIdentityInsertValidator extends AbstractValidator<SetIdentityInsertStatement> {
+    @Override
+    public void validate(SetIdentityInsertStatement statement) {
+        validateFeatureAndName(Feature.setIdentityInsert, NamedObject.table,
+                statement.getTable().getFullyQualifiedName());
+    }
+}
@@ -53,6 +53,7 @@
 import net.sf.jsqlparser.statement.Statements;
 import net.sf.jsqlparser.statement.UnsupportedStatement;
 import net.sf.jsqlparser.statement.UseStatement;
+import net.sf.jsqlparser.statement.SetIdentityInsertStatement;
 import net.sf.jsqlparser.statement.alter.Alter;
 import net.sf.jsqlparser.statement.alter.AlterSession;
 import net.sf.jsqlparser.statement.alter.AlterSystemStatement;
@@ -276,6 +277,12 @@ public <S> Void visit(Upsert upsert, S context) {
         return null;
     }
 
+    @Override
+    public <S> Void visit(SetIdentityInsertStatement statement, S context) {
+        getValidator(SetIdentityInsertValidator.class).validate(statement);
+        return null;
+    }
+
     @Override
     public <S> Void visit(UseStatement use, S context) {
         getValidator(UseStatementValidator.class).validate(use);