A T-shaped reflective grating device under the second Bragg angle is proposed for polarizer. This grating device is mainly made of fused silica with T-shaped ridges, which can diffract the energy of the TE-polarized light and the TM-polarized light to the −2nd order and the 0th order with the reflective efficiency of each order more than 95%. Normalized field magnitude distribution and overlap integral are analyzed to explain the physical mechanism and energy exchange. Based on the optimized results, the beam splitter exhibits high efficiency, good extinction ratio and optical properties of the incident bandwidth. Moreover, grating can have longer period for easy fabrication under second Bragg incidence compared to reported Bragg incidence. Therefore, the T-shaped reflective grating device should be useful for the future optical communication industry.