Two-digit subtraction worksheets
Make free two-digit subtraction worksheets with or without borrowing. Choose 1–100 problems and print a Letter or A4 PDF with a separate answer key.
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Printable two-digit subtraction worksheets with answers
Make a fresh practice sheet for your classroom, tutoring session or home. The generator uses whole numbers from 10 to 99. Choose 1–100 problems, preview every page, then download or print the PDF. No account or payment is required.
Subtraction with and without borrowing
Regrouping means exchanging one ten for ten ones. In 52 − 18 = 34, you borrow from the tens column before subtracting the ones. In 76 − 24 = 52, no borrowing is needed.
- Any: allow both kinds of problems. This does not guarantee an equal mix.
- Always: every problem needs at least one borrow.
- None: no problem needs a borrow.
Every answer is zero or greater. The generator keeps the larger number on top; it does not create negative answers.
Choose a useful amount of practice
Start with the default 20 problems for one worksheet page. Lower the number for a short activity, or use up to 100 for several pages. The number range applies to both numbers in each problem, not the answer. If your rules leave too few unique problems, widen the range or reduce the count.
Print the worksheet and keep the answers separate
Select US Letter or A4 before generating. The answer key starts on a new page and uses the same problem numbers. To hand out only the practice sheet, select the worksheet pages in your print settings.
Read the printing guide for paper size, scaling and download help.

How to use the subtraction worksheet maker
- Set Regrouping to None for no borrowing, Always for borrowing in every problem, or Any to allow either kind.
- Set both numbers between 10 and 99, choose 1–100 problems, and select US Letter or A4.
- Select Generate worksheet. Check the PDF preview, then download the worksheet and its separate answer key.
Subtraction without borrowing
Use this for practice subtracting each place-value column directly. For example, in 76 − 24 = 52, subtract 4 from 6 and 2 tens from 7 tens. Choose No borrowing to keep every problem free of regrouping.
Subtraction with borrowing
In 52 − 18, the 2 ones are not enough to subtract 8 ones. Exchange one ten to make 12 ones and 4 tens. Then 12 − 8 = 4 and 4 − 1 = 3, so the answer is 34. Choose With borrowing for a worksheet where every problem needs this step.
Can I make a mixed subtraction worksheet?
Yes. Any regrouping allows problems with or without borrowing; a random selection does not promise equal numbers of each. All answers are nonnegative, and a worksheet has no repeated number pairs.
Does the free PDF include answers?
Yes. Each numbered problem has a matching answer on the separate answer-key pages. Generate 20 problems for one practice page, or choose fewer for a short activity. When printing for learners, print only the practice pages and keep the answer key.
Can I use the worksheets for teaching?
Teachers, tutors and parents can make a fresh version for another practice session without signing in. Start with a narrow number range and no borrowing, then introduce borrowing when the learner is ready. For the inverse operation, try the two-digit addition worksheet generator.
Can I make another version?
Yes. Generate again with the same settings for a fresh selection of problems. Problems do not repeat within a worksheet; separate worksheets may share some problems. Your custom title and generated files stay in your browser.
Try two-digit addition worksheets, or browse all worksheet tools.