Subtraction With Borrowing Worksheet for Kids (Free Printable PDF)
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Free printable subtraction with borrowing worksheet for Class 2 and Class 3 kids. Includes 2-digit and 3-digit subtraction with regrouping, step-by-step column format, and word problems. Download PDF and print instantly.
- Age: 7 to 9 years
- Grade: Class 2 / Class 3
- Format: Free Printable PDF
What is the Subtraction With Borrowing Worksheet?
This subtraction with borrowing worksheet helps children in Class 2 and Class 3 master regrouping — the process of borrowing from the next column when the top digit is smaller than the bottom digit. Borrowing is one of the most important maths skills children learn in primary school and is essential for all multi-digit calculations.
The worksheet is designed for children aged 7 to 9 years. Parents and teachers can download and print it for free and use it at home or in the classroom for daily maths practice.
What is Included in This Worksheet?
This free worksheet includes the following exercises:
- 2-Digit Subtraction With Borrowing — Problems like 72 − 45 = 27, 81 − 37 = 44
- 3-Digit Subtraction With Borrowing — Problems like 523 − 278 = 245
- Step-by-Step Column Subtraction — Guided format showing borrowing process
- Circle and Borrow — Visual problems where students circle the column needing borrowing
- Fill in the Blanks — Complete the borrowing process in a partially solved problem
- Missing Number — Find the missing number in a borrowing subtraction equation
- Word Problems — Real-life problems requiring subtraction with borrowing
Worksheet Comparison Table
| Step | Without Borrowing | With Borrowing (Example: 72 − 45) |
| Step 1 | Subtract ones: 7 − 3 = 4 | Ones: 2 < 5, borrow 1 ten from tens column |
| Step 2 | Subtract tens: 5 − 2 = 3 | Ones become 12: 12 − 5 = 7 |
| Step 3 | Answer: 34 | Tens: 6 − 4 = 2 (tens reduced by 1 due to borrowing) |
| Step 4 | — | Answer: 27 |
Worksheet Exercise Types
| Exercise Type | What the Child Does | Best For |
| 2-Digit Subtraction With Borrowing | Problems like 72 − 45 = 27, 81 − 37 = 44 | Class 2 |
| 3-Digit Subtraction With Borrowing | Problems like 523 − 278 = 245 | Class 2 |
| Step-by-Step Column Subtraction | Guided format showing borrowing process | Class 2 |
| Circle and Borrow | Visual problems where students circle the column needing borrowing | Class 2 |
| Fill in the Blanks | Complete the borrowing process in a partially solved problem | Class 2 |
| Missing Number | Find the missing number in a borrowing subtraction equation | Class 2 |
| Word Problems | Real-life problems requiring subtraction with borrowing | Class 2 |
Skills Developed by This Worksheet
| Skill Developed | How This Worksheet Helps |
| Regrouping Skill | Children learn to borrow from the next column when the top digit is too small to subtract. |
| Place Value Mastery | Borrowing reinforces the relationship between tens and ones — 1 ten = 10 ones. |
| Multi-Step Thinking | Borrowing requires a 3-4 step process — builds logical sequential thinking. |
| Accuracy Under Complexity | More complex problems train children to work carefully and check each step. |
| Problem-Solving | Word problems require identifying the need to borrow before calculating. |
| Three-Digit Readiness | 2-digit borrowing mastery is the direct prerequisite for 3-digit subtraction. |
How to Use This Worksheet
- Download the free PDF from this page.
- Print on A4 plain white paper.
- Teach the borrowing rule before starting: if top digit < bottom digit, borrow 1 ten from the tens column.
- Start with the step-by-step guided format to walk through borrowing.
- Move to standard column subtraction problems once the process is understood.
- Practise one section daily for 10 to 15 minutes.
Tips for Parents and Teachers
- Always start with the ones column — this is where borrowing is first identified.
- Cross out the tens digit and write it reduced by 1, and add 10 to the ones column — show this clearly.
- Use base-10 blocks or counting sticks to physically show borrowing before written practice.
- Check answers by adding the answer to the subtrahend — it should equal the minuend.
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Frequently Asked Questions
Q: What is subtraction with borrowing?
A: Subtraction with borrowing (also called regrouping) is when the digit in the ones column of the top number is smaller than the digit below it. To subtract, you borrow 1 ten from the tens column, making the ones column 10 larger. For example: 72 − 45. Since 2 < 5, borrow 1 ten: the 7 becomes 6, and the 2 becomes 12. Then 12 − 5 = 7 and 6 − 4 = 2. Answer: 27.
Q: Which class learns subtraction with borrowing in India?
A: Subtraction with borrowing is taught in Class 2 and Class 3 in Indian schools under CBSE, ICSE, and State Board syllabi. It is covered in the NCERT Class 2 Maths textbook (Long Subtraction chapter).
Q: How do I know if a subtraction problem needs borrowing?
A: Look at the ones column. If the top digit is smaller than the bottom digit, borrowing is needed. For example: 72 − 45 (2 < 5, borrowing needed). If the top digit is equal to or larger than the bottom digit, no borrowing is needed.
Q: What exercises are included in this worksheet?
A: The worksheet includes 2-digit and 3-digit subtraction with borrowing, step-by-step guided column subtraction, circle and borrow visual problems, fill in the blanks, missing number, and word problems.
Q: Can I download the subtraction with borrowing worksheet PDF for free?
A: Yes. You can download the subtraction with borrowing worksheet as a free printable PDF from this page. No sign-up or payment required. Print and use at home or in school.
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