{"id":4234,"date":"2026-06-22T09:03:00","date_gmt":"2026-06-22T07:03:00","guid":{"rendered":"https:\/\/ibsh.hu\/?p=4234"},"modified":"2026-09-29T09:10:10","modified_gmt":"2026-09-29T07:10:10","slug":"conditions-for-the-development-tax-allowance","status":"publish","type":"post","link":"https:\/\/ibsh.hu\/en\/conditions-for-the-development-tax-allowance\/","title":{"rendered":"Conditions for the Development Tax Allowance in Hungary: When and How Can It Be Claimed?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">The <strong><a href=\"https:\/\/ibsh.hu\/en\/development-tax-allowance\/\">development tax allowance<\/a><\/strong> is an important tax incentive available to companies carrying out investments. However, eligibility is subject to a number of interrelated statutory conditions. It is therefore not sufficient merely to consider the value of the investment. Among other factors, the type and location of the investment, the size of the investing company, the date on which the project is commenced, and the period for which the company maintains the investment are also relevant. Certain investments are also subject to <strong>headcount maintenance requirements<\/strong>.<\/p><p class=\"wp-block-paragraph\">When assessing the <strong>conditions for the development tax allowance<\/strong> in Hungary, the first step is to determine whether the planned project falls within any of the investment categories specified in <strong>Section 22\/B(1) of the Corporate Income Tax Act<\/strong>. These categories are alternatives, meaning that the conditions of all investment categories do not have to be met simultaneously. However, further requirements must subsequently be examined, including, in particular, the conditions applicable to initial investments, any authorisation requirements, the notification to be submitted before the investment is commenced, as well as the requirements relating to the maintenance of the investment and, where applicable, the maintenance of headcount.<\/p><p class=\"wp-block-paragraph\">The complexity of the regulatory framework has an important practical consequence: eligibility for the development tax allowance should be assessed <strong>before the investment decision is made and, in particular, before the investment is commenced<\/strong>. One of the reasons for this is that, as a general rule, the intention to claim the tax allowance must be notified to the minister responsible for tax policy before the investment is commenced.<\/p><p class=\"wp-block-paragraph\">Below, we provide a detailed overview of the <strong>key conditions for the development tax allowance<\/strong>, including the types of investments that may establish eligibility, the meaning of the initial investment requirement, the circumstances in which individual authorisation is required, and the obligations that must be complied with following the implementation of the investment.<\/p><h2 class=\"wp-block-heading\">Basic Conditions for the Development Tax Allowance in Hungary<\/h2><p class=\"wp-block-paragraph\">When assessing the <strong>conditions for the development tax allowance<\/strong>, the first step is to determine whether the planned investment can be classified under any of the investment categories listed in <strong>Section 22\/B(1) of the Corporate Income Tax Act<\/strong>. It is important to understand that these investment categories are alternative conditions. A company is therefore not required to satisfy all of the listed requirements simultaneously; it is sufficient for the investment to fall within one of the categories, provided that the applicable statutory conditions are met.<\/p><p class=\"wp-block-paragraph\">This is particularly important in practice because the development tax allowance is not limited to multi-billion-forint investments undertaken by large enterprises. In certain cases, an investment of as little as <strong>HUF 50 million or HUF 100 million<\/strong> may establish an eligible investment category, while no minimum investment value is prescribed for job-creating investments. Separate rules also apply to projects implemented in free enterprise zones and to investments aimed at securing manufacturing capacity for clean technologies.<\/p><h3 class=\"wp-block-heading\">1. Investments of at Least HUF 3 Billion, or at Least HUF 1 Billion in a Beneficiary Municipality<\/h3><p class=\"wp-block-paragraph\">One of the most important categories for the development tax allowance should be considered as a single group, since the applicable minimum investment value essentially depends on <strong>where the investment is implemented<\/strong>.<\/p><p class=\"wp-block-paragraph\"><strong>Investment with a present value of at least HUF 3 billion \u2013 Section 22\/B(1)(a) of the Corporate Income Tax Act.<\/strong> This is one of the general investment categories qualifying for the development tax allowance.<\/p><p class=\"wp-block-paragraph\"><strong>Investment with a present value of at least HUF 1 billion implemented within the administrative territory of a beneficiary municipality \u2013 Section 22\/B(1)(b) of the Corporate Income Tax Act.<\/strong> Under this category, the investment must be commissioned and operated within the administrative territory of a beneficiary municipality specified in the Government Decree on the development tax allowance.<\/p><p class=\"wp-block-paragraph\">The location of the investment therefore determines which of the two thresholds applies. In a beneficiary municipality, it is sufficient for the investment to reach a minimum present value of <strong>HUF 1 billion<\/strong>, whereas investments implemented outside this category of municipalities are subject to the <strong>HUF 3 billion threshold<\/strong> under this investment category.<\/p><p class=\"wp-block-paragraph\">Determining whether a municipality qualifies as a beneficiary municipality is therefore particularly important at the investment planning stage. Municipalities located in the relevant <strong>Northern Hungary, Northern Great Plain, Southern Great Plain and Southern Transdanubia regions<\/strong> qualify as beneficiary municipalities.<\/p><p class=\"wp-block-paragraph\">A reasonable question is how much time companies have to implement an investment of this scale. The legislation governing the development tax allowance currently does not prescribe a mandatory investment period, meaning that the project period may, in practice, even extend to 10 years. However, it is important to bear in mind that the relevant thresholds are assessed on a <strong>present-value basis<\/strong>, and a longer investment period will affect this calculation. It is also important that the investment constitutes a <strong>single investment project<\/strong>; in other words, it would generally not be appropriate to combine acquisitions of tangible assets that are economically unrelated and carried out over the next 10 years into a single notification for the development tax allowance.<\/p><h3 class=\"wp-block-heading\">2. Investments of at Least HUF 50 Million or HUF 100 Million by Small and Medium-Sized Enterprises \u2013 Section 22\/B(1)(i) of the Corporate Income Tax Act<\/h3><p class=\"wp-block-paragraph\">One of the key features of the development tax allowance is that it is <strong>not available exclusively to large enterprises or multi-billion-forint projects<\/strong>. The Corporate Income Tax Act establishes a separate investment category for small and medium-sized enterprises, with significantly lower entry thresholds.<\/p><p class=\"wp-block-paragraph\"><strong>Investment with a present value of at least HUF 50 million implemented by a small enterprise \u2013 Section 22\/B(1)(i)(ia) of the Corporate Income Tax Act.<\/strong><\/p><p class=\"wp-block-paragraph\"><strong>Investment with a present value of at least HUF 100 million implemented by a medium-sized enterprise \u2013 Section 22\/B(1)(i)(ib) of the Corporate Income Tax Act.<\/strong><\/p><p class=\"wp-block-paragraph\">The distinction between the two thresholds therefore depends not on the type or location of the investment, but on the size category of the investing company. This makes the proper determination of <strong>SME status<\/strong> particularly important.<\/p><p class=\"wp-block-paragraph\">As a result, the development tax allowance may be a relevant planning consideration for SMEs even in the case of medium-sized investment projects. For acquisitions of machinery, production capacity expansions or other qualifying investments exceeding HUF 50\u2013100 million, it is therefore advisable to assess before commencement of the project whether the additional conditions for the development tax allowance are met.<\/p><h3 class=\"wp-block-heading\">3. Special Investments of at Least HUF 100 Million<\/h3><p class=\"wp-block-paragraph\">The Corporate Income Tax Act specifies several special investment purposes in respect of which a development tax allowance may be available for investments with a <strong>present value of at least HUF 100 million<\/strong>. It is useful to consider these together because they share the same value threshold, even though the purposes of the individual investments differ significantly.<\/p><ul class=\"wp-block-list\"><li><strong>Investment aimed at establishing food hygiene conditions \u2013 Section 22\/B(1)(c) of the Corporate Income Tax Act.<\/strong><\/li><\/ul><p class=\"wp-block-paragraph\">This category covers investments with a present value of at least HUF 100 million aimed at establishing the statutory food hygiene conditions of a previously used facility producing food of animal origin.<\/p><ul class=\"wp-block-list\"><li><strong>Independent environmental protection investment \u2013 Section 22\/B(1)(d) of the Corporate Income Tax Act.<\/strong><\/li><\/ul><p class=\"wp-block-paragraph\">An environmental protection investment is an investment aimed at reducing the use, burden or pollution of the environment, or at preventing or remedying environmental damage. It may also include developments intended to improve the environmental conditions of human health and quality of life, as well as developments designed to preserve natural resources and ensure their sustainable and economical use. This definition is based on <strong>Section 1(2)(a)\u2013(c) of Act LIII of 1995<\/strong>.<\/p><ul class=\"wp-block-list\"><li><strong>Investment serving basic research, applied research or experimental development \u2013 Section 22\/B(1)(e) of the Corporate Income Tax Act.<\/strong><\/li><\/ul><p class=\"wp-block-paragraph\">A minimum investment of HUF 100 million, calculated at present value, is also required under this category.<\/p><ul class=\"wp-block-list\"><li><strong>Investment used exclusively for film and video production \u2013 Section 22\/B(1)(f) of the Corporate Income Tax Act.<\/strong><\/li><\/ul><p class=\"wp-block-paragraph\">A minimum threshold of HUF 100 million at present value also applies in this case.<\/p><ul class=\"wp-block-list\"><li><strong>Investment related to admission to a regulated market \u2013 Section 22\/B(1)(h) of the Corporate Income Tax Act.<\/strong><\/li><\/ul><p class=\"wp-block-paragraph\">This category applies to an investment with a present value of at least HUF 100 million that is commenced after the date on which shares, or part of the shares, issued as part of an increase in registered capital are admitted to a regulated market \u2013 i.e. after the first trading day \u2013 but no later than the last day of the third year following that date.<\/p><ul class=\"wp-block-list\"><li><strong>Investment implemented in a free enterprise zone \u2013 Section 22\/B(1)(j) of the Corporate Income Tax Act.<\/strong><\/li><\/ul><p class=\"wp-block-paragraph\">An investment with a present value of at least HUF 100 million implemented within the territory of a <strong>free enterprise zone<\/strong> constitutes a separate investment category.<\/p><p class=\"wp-block-paragraph\">Detailed rules governing free enterprise zones are set out in <strong>Government Decree 27\/2013 (II. 12.) on the establishment and operation of free enterprise zones and the rules for claiming related incentives<\/strong>. When planning an investment, it is therefore necessary to verify under this legislation whether the municipality concerned qualifies as a free enterprise zone under the applicable rules.<\/p><h3 class=\"wp-block-heading\">5. Job-Creating Investment \u2013 Section 22\/B(1)(g) of the Corporate Income Tax Act<\/h3><p class=\"wp-block-paragraph\">According to the <strong>job-creating investment<\/strong> differs significantly from the categories described above and should therefore be considered separately. Under this category, <strong>no minimum investment value is prescribed<\/strong>. Accordingly, it is not necessary for the project to reach an investment threshold of HUF 50 million, HUF 100 million, HUF 1 billion or HUF 3 billion solely in order to be considered under this category.<\/p><p class=\"wp-block-paragraph\">The key element of this scheme is the <strong>creation of a new job in connection with an investment<\/strong>. Eligibility for the development tax allowance may arise even where at least one new job is created, provided that a qualifying investment is associated with that job creation and all other statutory conditions are met. This means that even a relatively small investment may warrant an assessment under this category if it directly results in the creation of a new job. In this case, the <strong>personnel expenses relating to the new employees for a period of 24 months<\/strong> form the basis of the tax allowance rather than potentially negligible expenditure on tangible asset investments.<\/p><p class=\"wp-block-paragraph\">For this category, the calculation of the maintenance period also differs from that applicable to tangible-asset-based investments: the date on which the new job forming part of the eligible costs is first filled also marks the <strong>beginning of the maintenance period<\/strong>.<\/p><h3 class=\"wp-block-heading\">6. Investment Aimed at Securing Manufacturing Capacity for Clean Technologies \u2013 Section 22\/B(1)(l) of the Corporate Income Tax Act<\/h3><p class=\"wp-block-paragraph\">An <strong>investment aimed at securing manufacturing capacity for clean technologies<\/strong> must be treated as a separate investment category. Given the subject matter of the investment and the applicable State aid rules, accurate classification of the project in advance is particularly important.<\/p><p class=\"wp-block-paragraph\">Special State aid and procedural rules apply to this category. Where the total amount of State aid requested for such an investment \u2013 including State aid requested by a related enterprise of the taxpayer for the same investment \u2013 does not exceed the statutory threshold at present value, the minister responsible for tax policy decides on the registration of the notification. The applicable threshold is the HUF equivalent of <strong>EUR 150 million for investments implemented in Budapest and EUR 350 million for investments implemented outside Budapest<\/strong>.<\/p><p class=\"wp-block-paragraph\">For investments relating to clean technologies, it is therefore advisable to prepare a comprehensive <strong>State aid map<\/strong> already during the planning phase. Not only the amount of the development tax allowance must be taken into account, but also other State aid related to the investment and, where applicable, aid requested by related enterprises for the same investment.<\/p><h2 class=\"wp-block-heading\">Further Conditions for the Development Tax Allowance<\/h2><p class=\"wp-block-paragraph\">Satisfying one of the categories described above is one of the most important <strong>conditions for the development tax allowance<\/strong> in Hungary, but it is only the starting point of the assessment. The existence of an eligible investment category is not sufficient in itself to claim the tax allowance. Further, separate requirements must also be examined.<\/p><h3 class=\"wp-block-heading\">1. The Investment Must Qualify as an Initial Investment<\/h3><p class=\"wp-block-paragraph\">One of the most important additional requirements for the development tax allowance is that the project must qualify as an <strong>initial investment<\/strong>. The investment must be an initial investment implemented by a small or medium-sized enterprise, or by a large enterprise in the <strong>Northern Hungary, Northern Great Plain, Southern Great Plain, Southern Transdanubia, Central Transdanubia, Western Transdanubia or Pest planning-statistical region<\/strong>.<\/p><p class=\"wp-block-paragraph\">An initial investment may include the <strong>establishment of a new facility<\/strong>, the expansion of the capacity of an existing facility, a fundamental change in the production process, or, subject to certain conditions, product diversification. The applicable rules of the <strong><a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg\/2014\/651\/2023-07-01\" target=\"_blank\" rel=\"noopener\">EU General Block Exemption Regulation<\/a><\/strong> must be taken into account when interpreting these concepts.<\/p><p class=\"wp-block-paragraph\">Accurate classification is particularly important when modernising existing plants. A simple replacement of an asset does not necessarily constitute a capacity expansion or a fundamental change in the overall production process. It is therefore advisable to document the status of the investment before implementation, the planned changes, capacity data and the economic purpose of the investment already during the preparatory phase.<\/p><h3 class=\"wp-block-heading\">2. The Intention to Claim the Development Tax Allowance Must Be Notified Before the Investment Is Commenced<\/h3><p class=\"wp-block-paragraph\">Timing is of particular importance among the <strong>conditions for the development tax allowance<\/strong>. The taxpayer must notify the minister responsible for tax policy of its intention to claim the tax allowance <strong>before commencement of the investment<\/strong>. For this reason, the possibility of claiming the development tax allowance should not be assessed for the first time only after an investment project is already underway.<\/p><p class=\"wp-block-paragraph\">From a business perspective, this requirement also determines the appropriate sequence of steps. First, the project and potential forms of aid should be reviewed; the appropriate investment category and eligible costs can then be identified, followed by completion of the procedure required for submitting the notification.<\/p><h3 class=\"wp-block-heading\">3. In Certain Cases, a Government Decision and European Commission Approval Are Required<\/h3><p class=\"wp-block-paragraph\">For investments and State aid involving larger amounts, the <strong>conditions for the development tax allowance<\/strong> may include specific authorisation requirements. In certain cases, claiming the tax allowance requires a <strong>Government decision based on the approval of the European Commission<\/strong>.<\/p><p class=\"wp-block-paragraph\">This may apply where an investment has eligible costs with a present value of at least the HUF equivalent of <strong>EUR 110 million<\/strong> and the total amount of State aid requested for the investment exceeds the applicable statutory threshold determined by the relevant regional aid map.<\/p><p class=\"wp-block-paragraph\">A similar requirement may arise for an investment implemented in Budapest by a small or medium-sized enterprise where the total amount of State aid requested for the investment exceeds, at present value and per taxpayer, the HUF equivalent of <strong>EUR 8.25 million<\/strong>.<\/p><p class=\"wp-block-paragraph\">A special rule applies to investments aimed at securing manufacturing capacity for clean technologies under <strong>Section 22\/B(1)(l) of the Corporate Income Tax Act<\/strong>. If the total State aid requested for the same investment \u2013 including aid requested by a related enterprise of the taxpayer \u2013 does not exceed the HUF equivalent of <strong>EUR 150 million in Budapest or EUR 350 million outside Budapest<\/strong>, the minister responsible for tax policy decides on the registration of the notification.<\/p><h3 class=\"wp-block-heading\">4. The Investment Must Be Maintained for the Prescribed Period<\/h3><p class=\"wp-block-paragraph\">The <strong>conditions for the development tax allowance<\/strong> do not end once the investment has been implemented. A <strong>maintenance obligation<\/strong> also applies in connection with the development tax allowance.<\/p><p class=\"wp-block-paragraph\">For investments falling under <strong>Section 22\/B(1)(a)\u2013(f), (h)\u2013(j) and (l) of the Corporate Income Tax Act<\/strong>, the investment must be maintained for at least <strong>five years following commissioning in the case of a large enterprise and at least three years in the case of a small or medium-sized enterprise<\/strong>.<\/p><p class=\"wp-block-paragraph\">A different reference date applies to job-creating investments under <strong>Section 22\/B(1)(g) of the Corporate Income Tax Act<\/strong>. In this case, the maintenance period is calculated from the date on which the new job forming part of the eligible costs is first filled. The minimum maintenance period is five years for a large enterprise and three years for an SME.<\/p><p class=\"wp-block-paragraph\">The maintenance obligation should therefore be taken into account when planning the economic life cycle of the investment. The premature withdrawal of a supported asset, closure of a site or a material change to the supported activity may affect the development tax allowance.<\/p><h3 class=\"wp-block-heading\">5. Certain Investments Are Also Subject to a Headcount Maintenance Requirement<\/h3><p class=\"wp-block-paragraph\">Separate from the obligation to maintain the investment, the taxpayer may also be subject to a <strong>headcount maintenance requirement<\/strong>. This specifically applies to investments under <strong>Section 22\/B(1)(a), (b) and (i) of the Corporate Income Tax Act<\/strong>, namely:<\/p><ul class=\"wp-block-list\"><li>investments with a present value of at least <strong>HUF 3 billion \u2013 point (a)<\/strong>;<\/li>\n\n<li>investments with a present value of at least <strong>HUF 1 billion implemented in a beneficiary municipality \u2013 point (b)<\/strong>; and<\/li>\n\n<li>investments of at least <strong>HUF 50 million or HUF 100 million by small and medium-sized enterprises \u2013 point (i)<\/strong>.<\/li><\/ul><p class=\"wp-block-paragraph\">For these investments, an additional condition for claiming the tax allowance is that, during the <strong>four tax years following the tax year in which the development tax allowance is first claimed<\/strong>, the taxpayer&#8217;s average statistical headcount must not fall below the prescribed base headcount.<\/p><p class=\"wp-block-paragraph\">The base headcount is determined on the basis of data from the <strong>three tax years preceding the commencement of the investment<\/strong>, by calculating the arithmetic mean of the average statistical headcount for those years. The rule therefore does not necessarily require the recruitment of additional employees; rather, it ensures that the company&#8217;s employment level for the investments concerned does not fall below the prescribed reference level during the relevant period.<\/p><h2 class=\"wp-block-heading\">What Should Companies Consider When Assessing the Conditions for the Development Tax Allowance?<\/h2><p class=\"wp-block-paragraph\">An overview of the <strong>conditions for the development tax allowance<\/strong> demonstrates that determining eligibility involves considerably more than checking whether an investment reaches a particular value threshold. A project may be sufficiently large, but its location, the size of the company, whether it qualifies as an initial investment, the aggregate amount of State aid and the applicable procedural requirements must also be assessed.<\/p><p class=\"wp-block-paragraph\">The timing of the investment is particularly important. Since the intention to claim the allowance must be notified <strong>before commencement of the investment<\/strong>, potentially eligible projects should be assessed for development tax allowance purposes already during the preparatory phase. At this stage, there is still an opportunity to structure the project&#8217;s timetable, financing and State aid arrangements in light of the applicable conditions.<\/p><p class=\"wp-block-paragraph\">It is equally important that the assessment does not end once the tax allowance has been obtained. Given the multi-year maintenance requirements and, in certain cases, headcount maintenance obligations, companies should also assess in advance whether their expected operations will enable them to comply with these requirements throughout the prescribed period.<\/p><h2 class=\"wp-block-heading\">Summary: The Conditions for the Development Tax Allowance Should Be Assessed Before Commencing the Investment<\/h2><p class=\"wp-block-paragraph\">The <strong>conditions for the development tax allowance<\/strong> operate on several interconnected levels. The first step is to determine whether the investment satisfies any of the investment categories set out in <strong>Section 22\/B(1) of the Corporate Income Tax Act<\/strong>. In addition to the value of the investment, its purpose and location, as well as the size of the investing company, may be decisive.<\/p><p class=\"wp-block-paragraph\">The additional eligibility requirements must then be assessed. These may include the requirement for the project to qualify as an initial investment, the need for individual authorisation, notification before commencement of the investment, as well as maintenance requirements and, for certain investment categories, headcount maintenance obligations.<\/p><p class=\"wp-block-paragraph\">Timing is therefore one of the most important practical considerations. The possibility of claiming the <strong>development tax allowance should be assessed in detail before the investment is commenced<\/strong>, as proper preparation is essential not only for determining eligibility but also for appropriately planning the available tax benefit.<\/p><p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/ibsh.hu\/en\/contact-2\/\">Contact our expert colleagues<\/a> for assistance throughout the development tax allowance application process.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>The development tax allowance is an important tax incentive available to companies carrying out investments. However, eligibility is subject to a number of interrelated statutory conditions. It is therefore not sufficient merely to consider the &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Conditions for the Development Tax Allowance in Hungary: When and How Can It Be Claimed?\" class=\"read-more button\" href=\"https:\/\/ibsh.hu\/en\/conditions-for-the-development-tax-allowance\/#more-4234\" aria-label=\"Read more about Conditions for the Development Tax Allowance in Hungary: When and How Can It Be Claimed?\">Read more<\/a><\/p>","protected":false},"author":2,"featured_media":4235,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":"","_ppma_block_editor_authors":"{\"authors\":[372],\"author_categories\":{\"372\":\"1\"},\"fallback_author_user\":\"1\",\"ppma_author_box_select\":\"\",\"selected_authors\":[{\"id\":372,\"display_name\":\"Ol\u00e1h-K\u00e1ntor Adrienn\",\"is_guest\":1,\"category_id\":\"1\"}]}"},"categories":[84],"tags":[],"ppma_author":[375],"class_list":["post-4234","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-en","infinite-scroll-item","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-33"],"lang":"en","translations":{"en":4234,"hu":4229},"authors":[{"term_id":375,"user_id":0,"is_guest":1,"slug":"kantor-adrienn","display_name":"Ol\u00e1h-K\u00e1ntor Adrienn","avatar_url":"https:\/\/secure.gravatar.com\/avatar\/?s=96&d=mm&r=g","author_category":"","first_name":"","last_name":"","user_url":"","job_title":"","description":""}],"_links":{"self":[{"href":"https:\/\/ibsh.hu\/en\/wp-json\/wp\/v2\/posts\/4234","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ibsh.hu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ibsh.hu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ibsh.hu\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ibsh.hu\/en\/wp-json\/wp\/v2\/comments?post=4234"}],"version-history":[{"count":1,"href":"https:\/\/ibsh.hu\/en\/wp-json\/wp\/v2\/posts\/4234\/revisions"}],"predecessor-version":[{"id":4236,"href":"https:\/\/ibsh.hu\/en\/wp-json\/wp\/v2\/posts\/4234\/revisions\/4236"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ibsh.hu\/en\/wp-json\/wp\/v2\/media\/4235"}],"wp:attachment":[{"href":"https:\/\/ibsh.hu\/en\/wp-json\/wp\/v2\/media?parent=4234"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ibsh.hu\/en\/wp-json\/wp\/v2\/categories?post=4234"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ibsh.hu\/en\/wp-json\/wp\/v2\/tags?post=4234"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/ibsh.hu\/en\/wp-json\/wp\/v2\/ppma_author?post=4234"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}