Skip to main content
Skip to main content

What is Subtraction with Borrowing?

Visual representation of borrowing in subtraction
Visual representation of borrowing in subtraction

Subtraction with borrowing (also called regrouping) is a method we use when subtracting numbers where the digit in the top number is smaller than the digit directly below it in the bottom number.

Why do we need to borrow? When we can't subtract a larger number from a smaller one, we "borrow" from the next higher place value. This helps us solve problems that seem tricky at first!

Think of borrowing like this: When you don't have enough ones to subtract, you can borrow one ten from the tens place and turn it into ten ones. This gives you enough to subtract.

How to Borrow Step by Step

Step-by-step visual guide showing borrowing process
Visual guide to the borrowing process

Let's learn the borrowing process using the problem 52 - 27:

Step-by-Step Guide

1
Set up the problem vertically
52
-27
___
2
Look at the ones place: 2 is smaller than 7
3
Borrow from the tens place: Cross out 5 and write 4, then make the 2 become 12
5412
-2 7
___
4
Subtract the ones place: 12 - 7 = 5
5
Subtract the tens place: 4 - 2 = 2
52
-27
___
25

Practice Problems and Examples

Real-world subtraction examples
Real-world subtraction examples

Let's practice subtraction with borrowing using different examples:

Example 1: Two-digit Subtraction

63
-28
___

Solution: Borrow 1 from 6 (making it 5) and add to 3 (making it 13). Then 13-8=5 and 5-2=3. Answer: 35

Example 2: Three-digit Subtraction

425
-168
___

Solution:
1. Ones place: 5-8 → borrow from tens (2 becomes 1, 5 becomes 15) → 15-8=7
2. Tens place: 1-6 → borrow from hundreds (4 becomes 3, 1 becomes 11) → 11-6=5
3. Hundreds place: 3-1=2
Answer: 257

Example 3: Word Problem

Maria has 72 cookies. She gives 38 to her friends. How many cookies does she have left?

72
-38
___

Solution: Borrow from 7 (making it 6) and add to 2 (making it 12). Then 12-8=4 and 6-3=3. Answer: 34 cookies

Subtraction Quiz

Test your subtraction skills with this 5-question quiz. Choose the correct answer for each question.

1. What is 42 - 17?
2. When subtracting 56 - 29, which digit requires borrowing?
3. If you borrow from the tens place, what happens to the tens digit?
4. What is 305 - 128?
5. Sarah has 84 stickers. She gives 37 to her brother. How many does she have left?

Frequently Asked Questions

Here are answers to common questions about subtraction with borrowing:

Math Trivia

Discover interesting facts about subtraction and mathematics:

Copyright © 2025 Workybooks. Made with ♥ in California.