A model developed calculates the mass intake fraction of gas and liquid phase during gas - liquid flow with small liquid holdup values (epsilon(L) less than or equal to 0.1) through regular T junctions with small branch inclinations. It was derived from the steady-state macroscopic mechanical energy balance (extended Bernoulli equation) applied to the "inlet-to-run" streamline arm "inlet-to-branch" streamline of both gas and liquid phases. The model results are compared with experimental data of the system air/water-glycerol (0, 33, and 60 wt. %) flowing through a regular (D-1 = D-2 = D-3 = 0.051 m) T junction with branch inclinations ranging from 0 degrees to 0.5 degrees. It was found that the gas-liquid flow split behavior is affected strongly by the liquid viscosity, and by branch inclinations of 0.1 degrees and higher The results predicted with the model ngr ee well with experimental results obtained in a regular T junction with a horizontal inlet run and an inclined side arm.