Имущественный вычет зависит от процентов по ипотеке.

Yes. Имущественный вычет is a common tax/legal expression meaning property tax deduction.

• имущественный = property-related
• вычет = deduction

So together, it does not mean just any random “deduction connected with property” in a loose sense; in many contexts it specifically refers to the official tax deduction connected with buying property.

Имущественный is an adjective formed from имущество, which means property, possessions, assets.

So:

• имущество = property / assets
• имущественный = relating to property

This adjective is common in formal, legal, and financial language. It sounds more official than everyday vocabulary.

Вычет means deduction, especially in math, finance, accounting, or taxes.

In this sentence, it is most naturally understood as a tax deduction.

A learner might compare it with words like:

• скидка = discount
• льгота = benefit / concession
• вычет = deduction

So вычет is the right word when money is subtracted in an official or calculated way, especially for taxes.

Because the Russian verb зависеть normally takes the preposition от to mean to depend on.

Pattern:

• зависеть от + Genitive

Examples:

• Это зависит от времени. = It depends on the time.
• Успех зависит от подготовки. = Success depends on preparation.

So in your sentence:

• зависит от процентов = depends on the interest / on the percentages

Because от requires the genitive case, and процентов is the genitive plural form of проценты.

Forms:

• nominative plural: проценты
• genitive plural: процентов

So:

• проценты = interest / percentages
• от процентов = on the interest / on the percentages

This is purely a case issue caused by от.

Here it means interest, specifically mortgage interest.

In Russian, проценты can mean:

• percentages
• interest in a financial sense

Context tells you which one is meant. Since the sentence includes по ипотеке, the meaning is clearly interest on a mortgage.

Here по ипотеке means something like on the mortgage, under the mortgage, or related to the mortgage.

This is a very common Russian pattern in financial and bureaucratic language:

• проценты по кредиту = interest on a loan
• платежи по договору = payments under a contract
• выплаты по страховке = payments under insurance

The preposition по here is followed by the dative case:

• ипотека → по ипотеке

So процентов по ипотеке means interest connected with the mortgage, i.e. mortgage interest.

Ипотеке is the dative singular of ипотека.

Why? Because the preposition по often takes the dative.

Forms:

• nominative: ипотека
• dative: ипотеке

So:

• по ипотеке = on the mortgage / under the mortgage / mortgage-related

Yes, зависит is 3rd person singular, present tense of зависеть.

It literally means depends.

In Russian, the present tense is often used for:

• general facts
• rules
• definitions
• habitual truths

So this sentence is stating a general rule:

• Имущественный вычет зависит от процентов по ипотеке.
• The property deduction depends on the mortgage interest.

Because Russian has no articles.

English says:

• the property deduction
• a property deduction

Russian simply says:

• имущественный вычет

Whether it means a, the, or just the general idea depends on context. In this sentence, it is best understood as the property tax deduction or a property deduction, depending on the broader situation.

Yes. Russian word order is more flexible than English word order because case endings show grammatical relationships.

The neutral order here is:

• Имущественный вычет зависит от процентов по ипотеке.

You could also say:

• От процентов по ипотеке зависит имущественный вычет.

That version puts more emphasis on от процентов по ипотеке.

So the original sentence is the most straightforward, neutral version, but other orders are possible for emphasis.

A native speaker would understand it as a unit meaning:

• mortgage interest
• literally, interest under/on the mortgage

It is a normal bureaucratic-financial phrasing. Russian often expresses these ideas with longer noun phrases rather than a compact adjective like English mortgage interest.

So:

• проценты по ипотеке = interest paid on a mortgage

A helpful stress guide is:

• иму́щественный
• вы́чет
• зави́сит
• от
• проце́нтов
• по
• ипоте́ке

So the whole sentence is:

иму́щественный вы́чет зави́сит от проце́нтов по ипоте́ке

A rough English-style pronunciation guide:

• ee-MOO-shchest-vyen-nyy
• VY-chet
• za-VEE-sit
• ot
• pra-TSEN-tav
• pa
• ee-pa-TYE-kye

This is only approximate, but it helps with the stress pattern.