2-Digit Subtraction (Borrowing)

Practise subtracting two-digit numbers, including the key step of borrowing — regrouping a ten when the top digit is too small.

Grade 2 · 2.NBT⚡ Place-value fluency
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How to subtract two-digit numbers

Two-digit subtraction is straightforward until a column’s top digit is smaller than the bottom one. Then you borrow (regroup): take a ten from the next column so you have enough to subtract.

  1. Start with the ones column.
  2. If the top ones digit is smaller than the bottom, borrow a ten from the tens column — the ones digit gains 10, the tens digit drops by 1.
  3. Subtract the ones, then subtract the tens.
  4. Write the result.

Worked examples

With borrowing64 − 38 — ones: 4 is less than 8, so borrow: 14 − 8 = 6. Tens: now 5 − 3 = 2. Answer: 26.
No borrowing67 − 23 — ones: 7 − 3 = 4; tens: 6 − 2 = 4. No borrow needed. Answer: 44.
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Tips & common mistakes

Always start from the ones column and work right, and when you borrow, remember to reduce the tens digit by one. Estimating checks the result: 64 − 38 is about 60 − 40 = 20, so 26 looks right.

  • Subtracting the smaller digit from the larger out of habit (doing 8 − 4 instead of borrowing for 4 − 8) — the most common error.
  • Forgetting to drop the tens digit by one after borrowing.
  • Misaligning ones and tens.

Frequently asked questions

What is borrowing or regrouping?

When the top digit in a column is too small to subtract from, you take a ten from the next column — the digit gains 10 and the neighbour drops by 1.

What grade is 2-digit subtraction?

It is a grade 2 skill, building on the subtraction facts from grades K-1.

My child subtracts the smaller digit from the bigger — why is that wrong?

Subtraction is not symmetric: 4 − 8 is not 8 − 4. When the top is smaller, you must borrow rather than flip the digits.

How do we check the answer?

Add it back: the answer plus the number you subtracted should equal the number you started with.

Why start from the ones column?

Borrowing moves from a larger place to a smaller one, so working right to left keeps it tidy.

Keep practising

← All subtractionSubtraction facts3-digit subtraction2nd grade math

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