The effect of the initial porosity on the material response under multi-axial stress state for S235JR steel using the Gurson-Tvergaard-Needleman (GTN) material model was examined. Three levels of initial porosity, defined by the void volume fraction f₀, were considered: zero porosity for fully dense material without pores, average and maximum porosity according to the metallurgical requirements for S235JR steel. The effect of the initial porosity on the material response was noticed for tensile elements under multi-axial stress state defined by high stress triaxiality σₘ/σe = 1.345. This effect was especially noticeable at the range of the material failure. In terms of the load-bearing capacity of the elements, the conservative results were obtained when maximum value of f₀ = 0.0024 was used for S235JR steel under multi-axial stress state, and this value is recommended to use in the calculations in order to preserve the highest safety level of the structure. In usual engineering calculations, the average porosity defined by f₀ = 0.001 may be applied for S235JR.