;Mortgage for individuals;Leasing
Registration ; Registered to an individual ; Registered to the leasing company, with subsequent transfer to the legal entity or individual entrepreneur after all payments under the leasing agreement are completed
Remote transaction ; Possible. Depends on the bank ; Possible
Registration with Rosreestr ; Equity participation agreement / sale and purchase agreement + loan agreement ; Equity participation agreement sale and purchase agreement + leasing agreement.
Program type ; Loan ; Rent with purchase option
Down payment ; From 20% ; From 10%
Term ; Up to 30 years ; Up to 5 years
Monthly payments ; Equal payments ; An individual payment schedule is possible
Property tax ; ✓ ; Х
22% VAT refund ; Х ; ✓
Profit tax savings when purchasing commercial real estate ; Х ; ✓ eduction of the taxable base and 25% profit tax savings
Income tax savings, purchase of residential real estate ; Possibility to receive a personal income tax refund: up to RUB 260,000 from the apartment cost and up to RUB 360,000 from the mortgage interest paid ; Reduction of the taxable base and 25% profit tax savings. The maximum amount is not limited