It’s a “nyet” profit.

Real estate mogul Valery Kogan has listed his Plaza Hotel penthouse for $45 million, The Post has learned — continuing his sale of opulent homes around the world after falling out with Vladimir Putin.

Kogan co-owned one of Russia’s biggest passenger hubs, Moscow’s Domodedovo Airport, but lost his stake three months ago when the state’s highest court dismissed his final appeal to avert the takeover. 

Putin and Kogan were comrades, but their relationship curdled as the state moved aggressively to seize the airport, which is Russia’s third biggest. It also may not help that Kogan was born in Ukraine.

The airport seizure, which was in the works for some time and sped up last year, coincides with the Kremlin’s ongoing land grabs of privately overseen properties amid the extremely expensive Ukraine War.

The takeover also coincides with Kogan and his wife Olga rapidly trying to rid themselves of hundreds of millions of dollars of properties in their portfolio.

The Plaza penthouse, the couple’s latest listing, sits over two units — Nos. 2003 and 2009 — amid the hotel’s storied green copper turrets, and spans 10,290 square feet in total. The 20th-floor residences are linked to each other by an 80-foot terrace. 

The buyer can take the two residences as a single package for $45 million. That all-encompassing arrangement provides an amenity-laden expanse that includes seven bedrooms, eight full bathrooms and two half bathrooms flanked by a Fifth Avenue-facing media room and an office. Carrying costs are close to $40,000 a month for common charges and property taxes.

The property can also be split, with the larger residence at 2009 serving as a triplex spanning 6,316 square feet and listed at $29 million. This unit includes sweeping views of Central Park, 21-foot-tall ceilings, a skylight and a media room overlooking Fifth and Park avenues. 

A grand staircase leads to the apartment’s upper floor, which is entirely devoted to a primary suite with 33 feet of park-facing terrace, a large sitting room, dual marble bathrooms and double dressing rooms.  Three additional bedrooms — each with ensuite baths — occupy a separate floor below.

Unit 2003, which asks $16 million as an individual property, runs almost 4,000 square feet and features three bedrooms, including a primary suite with a white-marble woodburning fireplace, a large sitting room and a five-fixture marble bath — all overlooking the park. Three bedrooms and three full baths sit upstairs.

Kane Manera and Doug Albert of Corcoran represent the listings. 

The buyer can go all in on the property or choose to live in the larger residence while hosting guests in the other one, the listing notes.

The property’s sale would be Kogan’s second in the building. Last year, two combined apartments, dubbed the mini-Versailles for their over-the-top gilded aesthetic, sold for $21 million, less than half its original $50 million asking price. The 5,302-square-foot residence sits on the 10th floor and combines two units, 1007 and 1009.

The Kogans are linked to both Plaza properties through shell companies, according to filings with New York City Department of Finance.

Their desire to offload properties, albeit with steep price cuts, has been very apparent over the last three years. 

The Kogans sold their 40th-floor condo at celeb-favorite 15 Central Park West for $33.89 million, after originally listing it for $65 million.

Their 5,398-square-foot duplex penthouse at 515 Park Ave. went for $14.5 million after being put on the market for $25 million. 

The Kogans also unloaded their Greenwich, Conn., estate for $10.4 million — down from its $14.5 million ask as is, or $24.5 million if renovated.

Overseas, Kogan’s 11,000-square-foot penthouse in Tel Aviv’s Sea One Tower sold for $32 million, or about 120 million shekels, down from $65 million. 

Kogan is still trying to offload his crown jewel, the Bat Sheba’s Palace in Caesarea, Israel, one of the largest and most expensive private residences in the world, at 75,000-square-feet extending over 3 acres. That property has seen its price cut to $210 million, or 770 million shekels, from $260 million.

The turn of events is a massive comedown for Kogan, a one-time bon vivant whose affinity for high living didn’t stop at amassing properties. He also received headlines for over-the-top events, including his granddaughter’s London wedding where Elton John and Mariah Carey came in to perform.

But he and co-partner Dmitry Kamenshchik, after building Domodedovo Airport into a major air hub over the last three decades, are now trying to avoid attention as Putin plows ahead with his big property takeovers.

Since launching its full-scale invasion of Ukraine in 2022, Russia has seized more than $10.8 billion, or 1 trillion rubles, worth of what the state calls strategic assets. In addition to Domodedovo Airport, the properties include Western companies such as France’s Danone and Germany’s Uniper.