With the clock ticking—only 4 days left until October 31, 2025—New York’s Commercial Security Tax Credit (CSTC) can refund up to $3,000 per retail spot for theft-proofing your store. Recent updates make it easier to qualify. Don’t miss out on this $5M pot of gold.
What Is the CSTC Tax Credit? (2025 Edition)
The New York State Commercial Security Tax Credit (CSTC)—a game-changer from the 2024-2025 state budget—delivers up to $3,000 per location to battle retail theft. Rolled out to shield small businesses amid surging shoplifting, it pumps $5 million annually into security upgrades for tax years 2024 and 2025.
Key takeaway: Grab 50% back on cameras, guards, or gates—capped at $3,000/location. 2025 update: Program now runs through 2027 for tax years starting Jan 1, 2025.
Who Qualifies? (Updated 2025 Rules)
Nail these three to unlock your credit:
- Brick-and-mortar retail in New York State
- 50 or fewer full-time employees across all sites
- Minimum spend per location:
- $4,000 for <25 employees
- $6,000 for 26–50 employees
Must-haves: File under NYS Tax Law Articles 9, 9-A, or 22 and stay current on property taxes (or on a plan).
Fresh 2025 tweak: The initial “certificate of tax credit” from the Division of Criminal Justice Services (DCJS) is temporarily waived—apply directly via your tax return for faster access. (Claim on the taxable year matching DCJS allocation if required later.)
What Expenses Count? (Full, Updated List)
Count every qualifying dollar toward your minimum:
- ✅ Security guards/officers
- ✅ Surveillance cameras, DVRs, & lighting (interior/exterior)
- ✅ Panic buttons, alarms, & access controls (keypads, card readers)
- ✅ Locks, gates, roll-down shutters, & hardening mechanisms
- ✅ Structural boosts (bulletproof glass, bollards)
- ✅ Exterior-only license plate readers
Pro note: New guidance expands “security lighting” explicitly—light up your lot for credit!
How Much Will You Get Back? (Simple Math)
50% refund up to $3,000/location—refundable if it beats your tax bill.
Examples:
- $5,000 on cameras → $2,500 credit
- $7,000 on guards + shutters → $3,000 max credit
2025 bonus: Multi-location chains? Stack credits—one per store, no limits on total sites.
Step-by-Step Application Guide (2025 Streamlined)
- Collect invoices proving $4K/$6K+ in eligible spends (last 12 months)
- Complete Form CT-663 (or IT-663 for individuals) with your Article 9, 9-A, or 22 return
- E-file via NYS Tax portal—no DCJS cert needed upfront this year
- Hit submit by October 31, 2025 (for 2025 allocation)
- First-come, first-served—$5M cap often depletes mid-October
Pro tip: With the Oct 27 deadline looming, audit receipts today. Last year? Funds gone by Oct 15.
Download Form CT-663 | NYS Tax Portal
Real Store Owner Wins (Fresh Stories)
“The waived cert made applying a breeze—nabbed $2,800 for new lighting and cams just in time for holiday rush.”
— Jamal T., Queens convenience store owner (2025 applicant)
“Shoplifting hit us hard; CSTC turned $10K spend into $5,000 back across two spots. Game-changer!”
— Maria R., Brooklyn boutique (echoing 2024 success)
Frequently Asked Questions (2025 Updates)
Chains: How many locations?
Unlimited—one $3,000 credit per storefront.
Under the minimum spend?
No dice—ramp up to $4K/$6K (e.g., add $800 cams).
Refundable? Carryover?
Fully refundable; use in the allocation year—no carryover needed.
2026 and beyond?
Yes—program locked in through 2027 tax years.
Urgent: 4 Days to Secure Your 2025 Credit
- Scan 2025 receipts—top up if short
- File CT-663 today—beat the rush
- Claim up to $3,000/location and fortify your biz
✍️ By Daniel Sabet, Cannabis CFO & Financial Advisor at @GreenGrowthCPAs. Daniel advises cannabis operators nationwide on finance, compliance, and strategy.
GreenGrowth CPAs: 1178 Broadway, 3rd Floor, New York, NY 10001
