Is it permissible to borrow from a bank at a 25% interest rate if the state covers 30% of the interest value in development zones?

It is impermissible to engage in interest-based loans except in cases of dire necessity. Starting projects is not considered a necessity that permits committing what is forbidden. A state's exemption from part of the loan or its payment of interest does not permit the forbidden transaction nor absolve one from its sin. A Muslim must beware of being among those who consume interest or those who appoint others to do so, for "Allah has cursed the one who consumes Riba and the one who appoints it, and its two witnesses." Such a person is at war with Allah and His Messenger, as Allah Almighty says: "But if you do not do it, then be informed of a war from Allah and His Messenger." Furthermore, wealth obtained through interest is annihilated: "Allah destroys Riba and gives increase for charities." The questioner should consult scholars in their country to ascertain the true nature of these transactions.