budget for vs take into account

budget for and take into account both are verbs.

Word	Noun	Adjective	Verb	Adverb
budget for	No	No	Yes	No
take into account	No	No	Yes	No

As verbs, take into account is a hypernym of budget for; that is, take into account is a word with a broader meaning than budget for:

budget for: calculate enough money for; provide for in the budget
take into account: allow or plan for a certain possibility; concede the truth or validity of something

Other hypernyms of budget for include allow.

budget for (verb)	take into account (verb)
calculate enough money for; provide for in the budget	allow or plan for a certain possibility; concede the truth or validity of something