An encapsulated grating with a metal slab is designed as a reflection three-port beam splitter at the wavelength of 1550 nm under normal incidence. Such a new grating is aimed to separate energies into the ±1st and the 0th orders for both TE and TM polarizations. The grating parameters such as grating period, duty cycle and grating depth are optimized by using rigorous coupled-wave analysis. Based on optimized grating parameters, efficiencies can reach more than 32% with the polarization-independent property. It indicates that reflection three-port beam splitter with high efficiency can be obtained by the encapsulated grating. Moreover, the presented reflection three-port grating has advantages of wide incident wavelength range and angular bandwidth, which would be useful in practical application.