A method of distributing an estate where property is divided equally among all living beneficiaries at the same generational level, with each person receiving an equal share "by head" regardless of which family branch they come from. If a beneficiary has predeceased, their share is reallocated among surviving beneficiaries at that level, not passed to descendants. Contrasts with per stirpes.
Per capita (Latin for "by head") means everyone alive at the same level gets an equal share, ignoring family branches. If your will says "to my grandchildren, per capita," each living grandchild gets an equal share—it doesn't matter if some grandchildren have siblings or which child they're descended from. Different from per stirpes ("by branch"), where inheritance is divided by family branch first.
⏱ When you'll encounter this term
- Will clauses distributing to groups (grandchildren, nieces/nephews)
- Choosing between per capita and per stirpes distribution
- Intestacy rules and default distributions
- Trust distribution provisions
- Discussing equal vs. proportional shares
"Grandpa left $600,000 to his six grandchildren per capita. Each grandchild got $100,000—regardless of whether they had siblings or which of Grandpa's three children was their parent. All six got equal shares."
💡 Did you know?
Most people intuitively prefer per stirpes over per capita for family distributions. Per capita can create surprising results—if you leave money "to my grandchildren per capita" and one child has one grandchild while another has five, the single grandchild gets the same as each of the five, making their branch receive much more overall.