2-Digit Subtraction With Regrouping
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Two-digit subtraction with regrouping happens when a column's top digit is smaller than the bottom digit, so a ten must be regrouped from the next column, such as 63 − 27 = 36. Every problem on this page requires at least one regroup (also called a borrow), building the skill that comes right after column subtraction without regrouping.
This page is for second and third graders who've already mastered two-digit subtraction without regrouping and single-digit subtraction facts, plus parents and teachers checking whether a child understands regrouping conceptually rather than just following steps. Every problem here forces at least one regroup, so there's no way through it without exchanging a ten from the tens column for 10 ones.
What You'll Practice
- ✓ Two-digit subtraction problems where the ones column always requires regrouping
- ✓ Regrouping 1 ten from the tens column to make subtraction possible
- ✓ Problems range from 20–99 − 11–49 to ensure every problem requires regrouping
- ✓ Instant feedback on every answer with streak and score tracking
How to Do Subtraction With Regrouping
Align the Columns
Write both numbers with ones digits aligned in one column and tens digits in another. Good alignment prevents errors.
Regroup from the Tens
If the top ones digit is smaller than the bottom, regroup 1 ten as 10 ones. Reduce the tens digit by 1 and add 10 to the ones digit. Example: 72 − 38 → top ones 2 < 8 → regroup → ones become 12, tens become 6.
Subtract Both Columns
Subtract the ones: 12 − 8 = 4. Then subtract the tens using the reduced digit: 6 − 3 = 3. Write both for the final answer: 34.
Parent & Teacher Guidance
Regrouping trips up students who were doing fine with subtraction facts, because there's now an extra step to track before subtracting. Watch for a child who tries to subtract the smaller digit from the larger one regardless of position (turning 72 − 38 into an ones-column answer of 8 − 2 = 6 instead of regrouping); that's the single most common error, and it means the child hasn't yet internalized why regrouping is necessary, not just how to do it. If a child regroups correctly but forgets to reduce the tens digit by 1 afterward, they're applying half the procedure — worth re-explaining with a concrete example like 72 − 38 rather than assigning more timed problems. Once a child can explain out loud why they're regrouping (not just where to cross out and rewrite), they're ready to move quickly through this level.
Frequently Asked Questions
What is regrouping in subtraction?
Regrouping happens when the ones digit of the top number (minuend) is smaller than the ones digit of the bottom number (subtrahend). You regroup 1 ten from the tens column as 10 ones — reducing the tens digit by 1 and adding 10 to the ones digit — so that subtraction is possible. For example, 72 − 38: ones 2 < 8, so regroup → 12 − 8 = 4; tens: 7 − 1 − 3 = 3 → answer 34. This is also commonly called borrowing.
What grade is 2-digit subtraction with regrouping?
Two-digit subtraction with regrouping is typically taught in Grade 2 and reinforced in Grade 3. Students should have solid single-digit subtraction fluency and experience with 2-digit subtraction without regrouping before starting this level.
Why is regrouping in subtraction sometimes called "borrowing"?
Borrowing is the traditional name for the same process: the idea that the ones column "borrows" a ten from the tens column to make subtraction possible. Regrouping is the term modern curricula use, and it more precisely describes exchanging 1 ten for 10 ones. Both terms describe the same step in written subtraction.
What is the difference between subtraction with and without regrouping?
In subtraction without regrouping, every digit in the top number is greater than or equal to the corresponding digit in the bottom number, so each column can be subtracted directly (e.g., 57 − 23 = 34). In subtraction with regrouping, the ones digit of the top number is smaller, so a ten must be exchanged for 10 ones before subtracting (e.g., 72 − 38 requires regrouping).
Comfortable with regrouping? Try 2-digit addition with regrouping, the inverse regrouping skill →