Porous defects in functionally graded materials (FGMs) significantly change their mechanical behavior, in particular, affecting the displacement of the neutral plane and stress distribution. Defects such as porosity reduce material bending strength while enhancing compression strength and can lead to significant transverse effects. The purpose of this study is to clarify the influence of porosity on transverse effects based on new kinematic model. This research consider in detail a particular case of this model, that allows take into account two Poisson`s effects separately. This study examines the influence of porosity on FGM, highlighting the critical role of changes in Poisson’s ratio through thickness. The theory used for analytical solution satisfies the nullity of the shear stresses at the upper and lower surfaces of the plate without using the shear correction factor. The network of pores proposed to be empty or filled with low-pressure air and material properties graded by thickness according to power-law and exponential models. Navier solution method is used to solve the governing differential equations of equilibrium. The concentration of porosity at the center of the plate or in separate layers results in a reduction in normal tensile stresses along the longitudinal coordinate, suggesting that strategic placement of porosity can be used to reduce stress concentrations, potentially enhancing the structural integrity and performance of functionally graded materials under mechanical loading.