This paper is intended to study the vibrational behavior of functionally graded plate with complex cutouts using a 3D finite element approach. The effective materials properties of FGM plate are determined using a power-law formula (P-FGM) and it is implemented in COMSOL finite element software. The governing equations are obtained via the principle of virtual works and they are discretized using four noded Tetrahedron finite element. The current approach can efficiently model complex geometries without needs of introduction of shear correction factors or addition of further high order kinematic variables as classical plate/shell theories. The reliability of the model is verified via a comparison study with data available in literature and the effect of power-law index and cutout-geometry on natural frequencies of perforated FGM plate with complex cutout is studied and interpreted.