Capacities to understand and evaluate others’ actions are fundamental to human social life. Infants and toddlers are sensitive to the costs of others’ actions, infer others’ values from the costs of the actions they take, and prefer those who help others to those who hinder them, but it is largely unknown whether and how cost considerations inform early understanding of third-party prosocial actions. In three experiments (N = 94), we asked whether 16-month-old toddlers value agents who selectively help those who need it most. Presented with two agents who attempted two tasks, toddlers preferentially looked to and touched someone who helped the agent in greater need, both when one agent’s task required more effort and when the tasks were the same but one agent was weaker. These results provide evidence that toddlers engage in need-based evaluations of helping, applying their understanding of action utilities to their social evaluations.