2-digit subtraction with regrouping, step by step

To subtract 2-digit numbers, line them up and subtract the ones, then the tens. If the top ones digit is too small, regroup: trade 1 ten for 10 ones. 52 − 18: 12 − 8 = 4, then 4 − 1 = 3, so 34. This page shows why with base-ten pictures, has a tool for any problem, and covers the mistakes children make.

2-digit subtraction: the big idea

52 is 5 tens and 2 ones. To take away 18 (1 ten and 8 ones), there aren’t enough ones. So one ten is broken into 10 ones: 52 becomes 4 tens and 12 ones. It is still 52, just split differently, and now 8 ones can be taken away.

52
5 tens, 2 ones: not enough ones.
Still 52: 4 tens, 12 ones
Trade a ten for 10 ones.

How to subtract 2-digit numbers, step by step

  1. Line up tens and ones, bigger number on top.
  2. Ones first. If the top digit is smaller, cross out the tens digit, write one less, and put 1 in front of the ones digit.
  3. Subtract the ones, then the tens.
  4. Check by adding: answer + bottom number = top number.

Try any 2-digit subtraction

Type the problem and step through each column.

Worked examples

TO624853−
68 − 25 = 43

Example 1: No regrouping

8 − 5 = 3, 6 − 2 = 4.

TO451312284−
52 − 18 = 34

Example 2: Regroup a ten

2 is less than 8, so trade 1 ten: 12 − 8 = 4, then 4 − 1 = 3.

TO673310046−
70 − 34 = 36

Example 3: A zero in the ones

0 − 4 can’t be done: trade a ten, 10 − 4 = 6, then 6 − 3 = 3.

TO894411174−
91 − 47 = 44

Example 4: Regroup with a bigger gap

11 − 7 = 4, then 8 − 4 = 4.

Other ways to subtract 2-digit numbers

Count up

For 52 − 48, count up from 48: 2 to 50, 2 more to 52. The answer is 4.

485052+2+2
Counting up from 48 to 52: 4.

Subtract tens, then ones

52 − 18: 52 − 10 = 42, then 42 − 8 = 34.

Adjust both numbers

52 − 18 = 54 − 20 = 34. Adding 2 to both keeps the difference the same.

Practice 2-digit subtraction, with answers

Common mistakes

52 − 18 = 46Took the smaller digit from the bigger one (8 − 2).Fix: always top minus bottom; regroup when the top is smaller.
52 − 18 = 44Regrouped the ones but didn’t reduce the tens.Fix: cross out the tens digit and write one less.
70 − 34 = 44Did 4 − 0 instead of 0 − 4.Fix: trade a ten: 10 − 4 = 6, then 6 − 3 = 3. Answer 36.
Never checksMistakes go unnoticed.Fix: add the answer to the bottom number. 34 + 18 should be 52.

How to teach it at home

Dimes and pennies

Make 52¢ with 5 dimes and 2 pennies. To pay 18¢, swap a dime for 10 pennies. Children feel the trade.

Bundles of ten

Bundle straws into tens with rubber bands. Undo a bundle when you need more ones.

How many more?

“You have 52 points and I have 38. How many more do you have?” Count up to find out.

By grade

Worksheets and practice

Last reviewed

Questions parents ask

How do you subtract 2-digit numbers with regrouping?

Subtract the ones first. If the top ones digit is smaller, trade 1 ten for 10 ones, then subtract. 52 − 18: 12 − 8 = 4 and 4 − 1 = 3, so 34.

What is regrouping in subtraction?

Breaking 1 ten into 10 ones (or 1 hundred into 10 tens) so there are enough to subtract. Borrowing is the older name.

How do you subtract from a number ending in 0?

Trade a ten. 70 − 34: the 0 ones become 10, the 7 tens become 6. 10 − 4 = 6 and 6 − 3 = 3, so 36.

Can 2-digit subtraction be done in your head?

Yes. Subtract the tens, then the ones (52 − 10 − 8), or count up when the numbers are close (52 − 48 = 4).

What grade learns 2-digit subtraction?

Grade 1 subtracts multiples of 10. Grade 2 subtracts within 100 with regrouping fluently (2.NBT.B.5).