An incident electromagnetic wave generally produces reflected and transmitted waves because the two media have different electromagnetic response. Consider a flat interface between homogeneous, linear, lossless media with permittivities and magnetic permeabilities . Their wave speeds and wave impedances areFor each plane electromagnetic wave, . With no free surface charge or current, the interface conditions for electromagnetic fields require continuous tangential and normal . Equality of the phase at every point on the boundary gives equal angular frequencies and tangential wavevectors. Hence the reflection angle equals the incidence angle and Snell's law iswhere and each angle is measured from the normal.
At normal incidence use the same tangential axis for all electric amplitudes. The two independent boundary equations areSolving gives the amplitude Fresnel equationsFor nonmagnetic media, these become and . Reflection into a medium of larger refractive index therefore reverses the electric amplitude's sign at normal incidence.
The normal Poynting vector determines the reflected and transmitted fractions of incident power. At normal incidence,It is the power fractions, rather than the squared electric amplitudes alone, that add to unity.
At oblique incidence separate transverse electric polarization (, electric field perpendicular to the incidence plane) from transverse magnetic polarization (, electric field in that plane). For nonmagnetic media, writing and , the Fresnel equations areHere choose a common direction and, for each ray, the direction as . This makes the reflected basis reverse its tangential direction at normal incidence, explaining why the displayed then has the opposite sign to . Physical reflectance is independent of this sign convention. For either polarization with propagating transmission,For polarization, zero reflection occurs at the Brewster angle . If , incidence above the critical angle for total internal reflection produces an evanescent field in total internal reflection and for an isolated lossless interface. A lossy second medium requires complex response coefficients and an absorption term in the energy balance.
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