<p>This paper examines the risk of food poverty measured by equivalised food expenditure, with particular attention to two central methodological components of poverty analysis: the equivalence scale and the poverty threshold. Both are derived from a basket of basic needs, using minimum subsistence categories defined by the Institute of Labour and Social Affairs (IPiSS) as the reference framework for extreme poverty. The incidence and depth of the risk of food poverty in Poland are estimated using weighted data from the 2023 Polish Household Budget Survey, for the overall population and across selected demographic household types.</p><p>The results indicate that the equivalence elasticity implied by the IPiSS minimum food subsistence basket equals one, meaning that, under the adopted normative framework, equivalised food expenditure corresponds to per capita household food expenditure. When the minimum food subsistence value is adopted as the food poverty threshold, substantial heterogeneity in the risk of food poverty emerges across household types. Both the incidence and the depth of the risk of food poverty are particularly high among households with children, particularly large families and lone-parent households. These findings highlight the importance of household composition in shaping the distribution of being at risk of food poverty.</p><p>The paper contributes to the literature by proposing a transparent, needs-based framework for measuring the risk of food poverty and by providing updated empirical evidence on its incidence and depth in Poland.</p>