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Subtraction With Regrouping Worksheets

Each problem needs regrouping (borrowing) from the tens, so students practice the trickiest step of multi-digit subtraction.

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Example worksheets

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Best for: Grades 2–3

How to regroup

In 52 − 27 you can’t take 7 from 2, so trade one ten for ten ones: 12 − 7 = 5, then 4 tens − 2 tens = 2 tens, giving 25.

A common mistake

Many children subtract the smaller digit from the larger one in each column (writing 35 instead of 25). Every problem here is built to catch that.

Make it a timed challenge

Put a visual classroom timer on the board and see how many problems students can finish before the time runs out. Print a new version tomorrow and try to beat the score.

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Frequently asked questions

Do all problems need regrouping?

Yes, the top ones digit is always smaller than the bottom ones digit.

Can I make three-digit problems?

Yes, set the largest number to 999.

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