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Posted below is a comparative table of legitimes and intestate shares.
Intestate share
Surviving heir
Legitime
Illegitimate children
1/3
1/2
Surviving spouse
1/3
1/2
(Remaining 1/3 is free portion; Art. 894, NCC) Illegitimate children
1/4
1/4
Surviving spouse
1/8
1/4
Legitimate parents
1/2
1/2
(Art. 899, NCC; testator may freely dispose of the remaining 1/8 of the estate.) Illegitimate children
1/4
1/2
Legitimate parents
1/2
1/2
Legitimate parents
1/2
1/2
Surviving spouse
1/4 (taken from the free portion)
1/2
(Art. 893, NCC) Illegitimate parents
1/4
1/2
Surviving spouse
1/4
1/2
Illegitimate Illegiti mate children alone
1/2 (divided by number of illegi illegitimate timate children)
All
Remainder is free portion (Art. 901, NCC) Legitimate parents alone
1/2; remaining half is free portion (Arts. 889 and 890, NCC)
All
Illegitimate Illegiti mate 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)
All
Remaining half is free portion (Art. 888, NCC) One legitimate child (or descendant)
1/2
1/2
Surviving spouse
1/4
1/2
Remaining 1/4 is free portion (Art. 892, NCC) Two or more legitimate children (or their descendants)
1/2 (divided by the number of children)
Consider spouse as 1 legitimate child and divide estate by total number
Equal to the share of one child Surviving spouse
Remainder is free portion (Art. 892, NCC)
Legitimate child
1/2
Illegitimate child
1/2 of each legitimate child (Art. 176, Family Code) Remainder is free portion (Art. 892, NCC)
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
Please read Article 176 of the Family Code: computing the legitimes of legitimate and illegitimate children; an illegitimate child gets one-half ) 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