Are the installments of an apartment purchased by installments deducted from the amount (300,0 EGP) upon which a year has passed when calculating zakat?

The religion prevents the obligation of zakat on money and trade goods according to the majority of scholars if debt does not reduce the nisab. It is deducted by its amount, and the remainder is subject to zakat. Debts are deducted from the money you possess, and whatever remains is subject to zakat if it reaches the nisab and a full year has passed over it. If you have other money in excess of your basic needs (such as real estate or a purchased apartment) and it is sufficient to pay off the debt, then zakat is obligatory on the full amount. If it is sufficient to pay off only part of the debt, then whatever remains after deducting the part not matched by non-zakat-able assets is subject to zakat.