Grade 2 Subtraction With Borrowing Worksheets
Start with eight focused practice problems, then use the answer key below to check the worksheet.
Practice Worksheet
Grade 2 Subtraction With Borrowing Practice
Solve each problem. Show your work.
- 1.87 - 18 = _____
- 2.75 - 46 = _____
- 3.72 - 23 = _____
- 4.24 - 19 = _____
- 5.51 - 44 = _____
- 6.72 - 24 = _____
- 7.61 - 43 = _____
- 8.26 - 17 = _____
Show answer key
- Question 1: 69
- Question 2: 29
- Question 3: 49
- Question 4: 5
- Question 5: 7
- Question 6: 48
- Question 7: 18
- Question 8: 9
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About These Worksheets
Grade 2 students borrow for the first time with two-digit numbers, typically needing a single trade from the tens to the ones place.
Subtraction with borrowing worksheets isolate the single hardest step in multi-digit subtraction: what to do when the top digit in a column is smaller than the digit below it. Every problem on these pages is built to require at least one borrow, so students get consistent, repeated practice with the regrouping process instead of encountering it occasionally in a mixed set.
Borrowing (regrouping in subtraction) means trading one ten for ten ones, or one hundred for ten tens, so that a column has enough to subtract from. It is easy for students to memorize the mechanical steps without understanding why they work, which is why these worksheets are paired with place-value explanations — understanding that borrowing simply redistributes value between columns helps students catch their own mistakes instead of just following a memorized rule.
Skills Practised
- Recognizing when a column requires borrowing from the next place value
- Regrouping a ten into ten ones (or a hundred into ten tens)
- Subtracting across the ones, tens, and hundreds columns with borrowing
- Using place-value reasoning to explain the borrowing step
- Checking subtraction answers using addition
Parent Tip: Practise with physical base-ten blocks before moving to paper — trading a tens rod for ten ones cubes makes the abstract borrowing step visible and concrete.