Is it permissible to purchase agricultural tractors through an Ijara-Muntahia-Bil-Tamleek (lease-to-own) system via a bank that deals with Riba (usury/interest), knowing that the state subsidizes 30% of the price?

It is permissible to engage with the bank in an Ijara-wa-Iqtina (lease-to-own) transaction out of necessity, provided it adheres to Shariah guidelines. These guidelines include the presence of two separate contracts (lease and sale), such that the sale contract is concluded after the lease contract, or there is a promise of ownership at the end of the lease term, and that the lease is a genuine lease and not a cover for a sale. However, if the transaction does not adhere to Shariah guidelines and conditions are not observed, but rather it involves contract names borrowed to disguise usury, then it is not permissible.