Posted below is a comparative table of legitimes and intestate shares.

Surviving heir

Legitime

Intestate share


Illegitimate children

Surviving spouse
1/3

1/3

(Remaining 1/3 is free portion; Art. 894,
NCC)
1/2

1/2
Illegitimate children

Surviving spouse

Legitimate parents
1/4

1/8

1/2

(Art. 899, NCC; testator may freely dispose
of the remaining 1/8 of the estate.)
1/4

1/4

1/2
Illegitimate children

Legitimate parents
1/4

1/2
1/2

1/2
Legitimate parents

Surviving spouse
1/2

1/4 (taken from the free portion)

(Art. 893, NCC)
1/2

1/2
Illegitimate parents

Surviving spouse
1/4

1/4
1/2

1/2
Illegitimate children alone 1/2 (divided by number of illegitimate
children)

Remainder is free portion (Art. 901, NCC)
All
Legitimate parents alone 1/2; remaining half is free portion (Arts. 889
and 890, NCC)
All
Illegitimate parents alone 1/2 All
Surviving spouse alone 1/2, 1/3, 1/2 (Art. 900, NCC) All
Legitimate children (or their
descendants) alone
1/2 (divided by the number of children)

Remaining half is free portion (Art. 888,
NCC)
All
One legitimate child (or
descendant)

Surviving spouse
1/2


1/4

Remaining 1/4 is free portion (Art. 892,
NCC)
1/2


1/2
Two or more legitimate
children (or their
descendants)



Surviving spouse
1/2 (divided by the number of children)



Equal to the share of one child

Remainder is free portion (Art. 892, NCC)

Consider spouse as 1
legitimate child and
divide estate by total
number
Legitimate child

Illegitimate child
1/2

1/2 of each legitimate child (Art. 176, Family
Code)

Remainder is free portion (Art. 892, NCC)
Please readArticle 176 of
the Family Code:
computing the legitimes
of legitimate and
illegitimate children; an
illegitimate child gets
one-half)
Surviving spouse





Brothers and sisters
(nephews and nieces, in case
of deceased siblings)
1/2 (remaining half is free portion; Art. 900,
NCC)


Not entitled to anything since they are not
compulsory heirs; testator may choose to
give them something out of the free portion
1/2





1/2 (divided by the
number of brothers and
sisters; nephews and
nieces of deceased
siblings divide among
themselves the share
that should have to their
parents)

Art. 1001, NCC