Имущественный вычет включает проценты по ипотеке.

The subject is имущественный вычет.

It is in the nominative case, which is the normal case for the subject of a sentence. The verb включает is singular, so it agrees with the singular noun вычет.

So the basic structure is:

Имущественный вычет — subject
включает — verb
проценты по ипотеке — object

Включает is the 3rd person singular form of включать, meaning to include.

It is singular because the subject вычет is singular:

• вычет включает = the deduction includes
• вычеты включают = the deductions include

This is present tense, but in Russian the present tense is also often used for general facts, rules, or definitions, which is exactly what is happening here.

Проценты is the direct object of включает, so it is in the accusative case.

However, for inanimate plural nouns, the accusative form is usually the same as the nominative form. So:

• nominative plural: проценты
• accusative plural: проценты

That is why the form does not visibly change here.

No. In this sentence, проценты means interest, as in interest paid on a loan.

This is a very common thing for English speakers to notice, because Russian uses the same word family for both:

• процент = percent
• проценты = percentages, or interest, depending on context

Here, because of по ипотеке, it clearly means mortgage interest, not mathematical percentages.

Because the expression проценты по ипотеке is a standard Russian way to say interest on a mortgage or mortgage interest.

The preposition по here means something like:

• on
• under
• connected with
• relating to

And по takes the dative case, so:

• ипотека → по ипотеке

So the phrase literally feels like interest related to the mortgage.

Ипотеке is in the dative case.

That is because the preposition по commonly requires the dative. The noun changes like this:

• nominative: ипотека
• dative: ипотеке

So:

• по ипотеке = on the mortgage / mortgage-related

Имущественный is an adjective meaning property-related or property in a legal/financial sense.

It comes from имущество, which means property, assets, or possessions.

So имущественный вычет is a fixed term often translated as property tax deduction or property deduction, depending on the context.

It is not about someone's personality or personal belongings in a casual sense; it sounds official and legal/financial.

Russian does not have articles like the or a/an.

So имущественный вычет can mean:

• the property deduction
• a property deduction
• property deduction

Which exact English version is best depends on context.

Russian usually leaves this to context rather than marking it with an article.

Yes, Russian word order is more flexible than English because the cases show grammatical roles.

The neutral, standard order here is:

Имущественный вычет включает проценты по ипотеке.

But other orders are possible, for example to emphasize something:

• Проценты по ипотеке включает имущественный вычет.

This is grammatically possible, but less neutral and more marked. A learner should usually stick with the original order unless there is a specific reason to emphasize another part.

Russian adjectives must agree with the nouns they describe in gender, number, and case.

Here:

• вычет is masculine singular nominative
• имущественный is also masculine singular nominative

That is why the adjective ends in -ый / -ий-type masculine nominative singular form.

If the noun changed, the adjective would change too. For example:

• имущественного вычета = genitive singular
• имущественные вычеты = nominative plural

Not exactly, but in many contexts it works that way.

Ипотека often means:

• mortgage
• home loan
• the whole mortgage arrangement

In everyday and financial Russian, проценты по ипотеке is the normal way to say mortgage interest. Even if a more technical phrase like ипотечный кредит exists, ипотека is very common and natural.

The usual stresses are:

• иму́щественный
• вы́чет
• включа́ет
• проце́нты
• ипоте́ке

Stress is important in Russian because it is not always predictable, so it is worth learning words together with their stress.

A very literal breakdown would be:

• Имущественный = property-related
• вычет = deduction
• включает = includes
• проценты = interest
• по ипотеке = on the mortgage / mortgage-related

A literal translation is possible, but the best natural English translation may depend on the financial system being discussed. In practice, learners should understand the Russian grammar, but not assume that a word-for-word English version will always sound natural.