FW FreshWorksheets

Subtraction

Free, printable, and unlimited. Practise subtracting within 100 — with and without borrowing — then download a clean PDF and answer key.

Generate a Subtraction worksheet

Fresh problems every time — no two worksheets are the same.

What Grade 2 subtraction covers

Second graders build on their first-grade take-away facts and learn to subtract two-digit numbers within 100. The big new skill is borrowing (also called regrouping): when the top digit is smaller than the one below it, you “borrow” a ten from the next column. These worksheets start with easy facts within 20 and grow to full two-digit borrowing.

52 − 27 = ?

  1. Ones column: 2 − 7 won’t work, so borrow 1 ten. The 5 tens become 4, and the 2 ones become 12.
  2. Subtract the ones: 12 − 7 = 5.
  3. Subtract the tens: 4 − 2 = 2.
  4. Answer: 25.

Subtracting with borrowing

Borrowing means trading one ten for ten ones so you have enough to subtract. Once the “borrow a ten” move feels natural, it’s all about repetition — and the generator above makes a brand-new sheet every time so a child never runs out of practice.

How to use these worksheets

More Grade 2 math practice