If your child sailed through subtraction in Class 1 and suddenly started crying over homework in Class 2, you are not alone. Borrowing (also called regrouping) is the point where many children get stuck, because for the first time the top digit is smaller than the bottom one and the old method stops working. This guide explains the method in five simple steps and gives you subtraction worksheets for grade 2 with borrowing that you can copy for free, with every answer checked.
Print-ready worksheets for this topic
Class 2 Maths Worksheets PDF – Numbers to 1000, Carrying, Borrowing, Tables, Money & Time (50 Pages) – A4 PDF, instant download. ₹149 ₹299
It is written mainly for parents who want to help at home without confusing their child with a different method from school. You will find fully worked 2-digit and 3-digit examples, the famous “zero in the tens” trap explained slowly, a table of common mistakes, 30 graded practice sums, five word problems and a full answer key.
Quick answer: To subtract with borrowing in Class 2:
- Write the numbers in H, T and O columns, lined up on the right.
- Start with the ones. If the top digit is smaller, borrow 1 ten from the tens column.
- Cross out the tens digit and write one less above it; put a small 1 in front of the ones digit (so 2 becomes 12).
- Subtract the ones, then repeat for the tens and hundreds.
- Check by adding your answer to the number you took away.
Why borrowing is hard (and what your child needs first)
Borrowing is not really a new skill. It is place value in disguise. When we “borrow 1”, we are breaking 1 ten into 10 ones. Children who understand that 52 is 5 tens and 2 ones, and that it is also 4 tens and 12 ones, learn borrowing quickly. Children who only know the steps as a trick get muddled as soon as a zero appears.
Before starting, check that your child can:
- Subtract within 20 quickly, especially facts like 12 − 7, 15 − 8 and 13 − 9.
- Do 2-digit subtraction without borrowing (such as 68 − 25). Our post on subtraction worksheets for Class 1 covers this.
- Say how many hundreds, tens and ones are in a number up to 999.
- Read numbers and number names confidently. See number names 1 to 100 and before and after numbers for quick revision.
How to teach borrowing in subtraction: show it with objects first
Before any worksheet, spend one or two sessions with real objects. Make bundles of 10 ice-cream sticks with a rubber band, or use ₹10 notes and ₹1 coins (toy money is fine).
Show 52 as 5 bundles and 2 loose sticks. Ask your child to take away 7 loose sticks. They can’t, because there are only 2. So open one bundle: now there are 4 bundles and 12 loose sticks. Take away 7 loose sticks, leaving 5. That is exactly what the written method does. Once children have seen the bundle being opened, the crossed-out digits on paper make sense.
The 5-step method for subtraction with regrouping
- Line up. Write the bigger number on top. Line up ones under ones, tens under tens, hundreds under hundreds. Write H, T, O above the columns.
- Look at the ones. Is the top digit smaller than the bottom digit? If not, just subtract. If yes, go to step 3.
- Borrow. Cross out the tens digit on top and write one less above it. Write a small 1 in front of the ones digit, so 2 becomes 12.
- Subtract and move left. Subtract the ones. Then look at the tens and repeat steps 2 and 3 using the hundreds column if needed.
- Check. Add your answer to the bottom number. You should get the top number.
Worked example 1: 2-digit, 52 − 27
- Ones: 2 is smaller than 7, so borrow. Cross out 5 tens and write 4. The ones become 12.
- 12 − 7 = 5. Write 5 in the ones.
- Tens: 4 − 2 = 2. Write 2 in the tens.
- Answer: 25. Check: 25 + 27 = 52. Correct.
Worked example 2: 3-digit, borrowing in the tens, 345 − 172
- Ones: 5 − 2 = 3. No borrowing needed.
- Tens: 4 is smaller than 7, so borrow from the hundreds. Cross out 3 hundreds and write 2. The tens become 14.
- 14 − 7 = 7. Write 7 in the tens.
- Hundreds: 2 − 1 = 1.
- Answer: 173. Check: 173 + 172 = 345. Correct.
Worked example 3: borrowing twice, 432 − 178
- Ones: 2 is smaller than 8. Borrow from the tens: 3 tens become 2, and the ones become 12. 12 − 8 = 4.
- Tens: now there are only 2 tens, and 2 is smaller than 7. Borrow from the hundreds: 4 hundreds become 3, and the tens become 12. 12 − 7 = 5.
- Hundreds: 3 − 1 = 2.
- Answer: 254. Check: 254 + 178 = 432. Correct.
Worked example 4: the zero-in-the-tens trap, 403 − 158
This is the sum that causes the most tears. The ones need to borrow, but there are no tens to borrow from.
- Ones: 3 is smaller than 8, so we need to borrow. But the tens digit is 0.
- Go to the hundreds first. Cross out 4 and write 3. The 0 tens become 10 tens.
- Now borrow from the tens: cross out 10 and write 9. The ones become 13.
- Ones: 13 − 8 = 5. Tens: 9 − 5 = 4. Hundreds: 3 − 1 = 2.
- Answer: 245. Check: 245 + 158 = 403. Correct.
A simple way to explain it: “403 is 40 tens and 3 ones. Borrow 1 ten, and you have 39 tens and 13 ones.” Some children find this “read the top two digits as tens” idea much easier than two separate borrowing steps.
Worked example 5: two zeros, 500 − 236
- Think of 500 as 49 tens and 10 ones after borrowing. So the hundreds become 4, the tens become 9, and the ones become 10.
- Ones: 10 − 6 = 4. Tens: 9 − 3 = 6. Hundreds: 4 − 2 = 2.
- Answer: 264. Check: 264 + 236 = 500. Correct.
Common borrowing mistakes and how to fix them
| Mistake | Wrong answer | Correct answer | What to say |
|---|---|---|---|
| Takes the smaller digit from the bigger one, whichever is on top | 52 − 27 = 35 | 25 | “We always start with the top number. 2 take away 7: can we? No, so we borrow.” |
| Borrows but forgets to make the tens one less | 74 − 38 = 46 | 36 | “If we opened a bundle, there is one bundle fewer. Cross it out and write the new number.” |
| Zero trap: borrows straight from the hundreds into the ones and leaves the tens as 0 | 403 − 158 = 255 | 245 | “The hundred goes to the tens first, then a ten goes to the ones.” |
| Does not line up the digits | 352 − 27 with 27 under 35 | 325 | “Ones under ones. Start from the right edge.” Use squared paper. |
| Borrows when it is not needed | Borrows in 345 − 172 at the ones | 173 | “Only borrow if the top digit is smaller.” |
| Forgets to check | Any slip goes unnoticed | – | Make adding back a habit for every sum. |
Subtraction worksheets for grade 2 with borrowing: 30 graded sums
These free borrowing subtraction worksheets with answers are graded in three levels. Copy five sums a day into a notebook, with H, T and O written above each column. Do not move to the next level until your child gets most of the current level right without help. Answers are at the end of the post.
Level 1: 2-digit, borrow once
- 42 − 17
- 53 − 28
- 61 − 34
- 70 − 26
- 85 − 39
- 92 − 47
- 34 − 18
- 76 − 59
- 50 − 23
- 63 − 45
Level 2: class 2 subtraction worksheets, 3 digit, borrow once
Sums 11 to 15 borrow in the ones. Sums 16 to 20 borrow in the tens.
- 352 − 127
- 461 − 238
- 574 − 146
- 683 − 259
- 790 − 365
- 527 − 183
- 648 − 275
- 816 − 542
- 935 − 461
- 724 − 352
Level 3: borrow twice and zeros in the middle
- 432 − 178
- 615 − 289
- 503 − 267
- 400 − 158
- 702 − 345
- 900 − 456
- 801 − 237
- 605 − 128
- 300 − 124
- 541 − 296
Prefer ready-to-print pages?
Class 2 Maths Worksheets PDF – Numbers to 1000, Carrying, Borrowing, Tables, Money & Time (50 Pages) – A4 PDF, instant download. ₹149 ₹299
Word problems
- There are 342 children in a school. 128 children go on a picnic. How many children stay at school?
- A fruit shop had 250 mangoes. It sold 136 mangoes. How many mangoes are left?
- Pooja’s family bought 500 diyas for Diwali. They used 275. How many diyas are left for next year?
- A cricket team needs 145 runs to win. They have scored 87 runs. How many more runs do they need?
- A train had 604 passengers. At a big station, 358 passengers got off. How many passengers are still on the train?
Answer key
Level 1: 1. 25 · 2. 25 · 3. 27 · 4. 44 · 5. 46 · 6. 45 · 7. 16 · 8. 17 · 9. 27 · 10. 18
Level 2: 11. 225 · 12. 223 · 13. 428 · 14. 424 · 15. 425 · 16. 344 · 17. 373 · 18. 274 · 19. 474 · 20. 372
Level 3: 21. 254 · 22. 326 · 23. 236 · 24. 242 · 25. 357 · 26. 444 · 27. 564 · 28. 477 · 29. 176 · 30. 245
Word problems: 1. 342 − 128 = 214 children · 2. 250 − 136 = 114 mangoes · 3. 500 − 275 = 225 diyas · 4. 145 − 87 = 58 runs · 5. 604 − 358 = 246 passengers
Tips for parents: keeping borrowing calm
- Use the school’s words. Some teachers say “borrow”, others say “regroup” or “exchange”. Ask your child which word the teacher uses and stick to it.
- Five sums, not fifty. Accuracy matters more than speed at this stage. A short daily page is better than a long weekend session.
- Keep the bundles nearby. If a sum goes wrong, go back to ice-cream sticks for one sum, then try again on paper.
- Celebrate the check. When your child catches their own mistake by adding back, that is a real win.
- Revise subtraction facts to 20. Slow facts like 13 − 7 make borrowing feel harder than it is. Quick oral practice in the car or at dinner helps.
- Look ahead. Class 2 maths also introduces tables. Our guide on how to learn multiplication tables has simple tricks for 2, 3, 4 and 5.
Class 2 maths worksheets for subtraction, ready to print
Our Class 2 Maths Worksheets PDF (50 A4 pages) has separate pages for 2-digit and 3-digit subtraction with borrowing in H/T/O columns, and the first sum on each page is fully worked in grey, showing the crossed-out and borrowed digits. It also includes addition with carrying, a mixed add-or-subtract page and 10 adding and taking-away word problems with Indian context, plus numbers to 1000, tables of 2 to 5, sharing, rupee notes, time, measurement, shapes, data, three mental maths speed sheets and five pages of answer keys. Licence: personal or single-classroom use.
Get the Class 2 Maths Worksheets PDF – ₹149
For extra tables, time and money practice, the Times Tables, Time and Money Worksheets PDF (₹99, 41 pages, tables 2 to 10 with speed tests) is a good companion. Browse all Class 2 worksheets and maths worksheets.
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Frequently asked questions
What is borrowing in subtraction?
Borrowing means taking 1 ten from the tens column and changing it into 10 ones, so you can subtract a bigger digit from a smaller one. For example, in 52 − 27, 5 tens and 2 ones become 4 tens and 12 ones.
Is borrowing the same as regrouping?
Yes. Borrowing, regrouping and exchanging all describe the same step. Different schools and books use different words, so use the word your child’s teacher uses.
In which class is subtraction with borrowing taught?
Many schools introduce 2-digit subtraction with borrowing in Class 2, then extend it to 3-digit numbers later in Class 2 or in Class 3. The exact order depends on the board and the school book.
How do you subtract when there is a zero in the tens place?
Borrow from the hundreds first, which turns the 0 tens into 10 tens. Then borrow 1 ten for the ones, leaving 9 tens. For 403 − 158, the top number becomes 3 hundreds, 9 tens and 13 ones, and the answer is 245.
How can my child check a borrowing sum?
Add the answer to the number that was subtracted. If the total equals the top number, the answer is right. For 432 − 178 = 254, check that 254 + 178 = 432.
