How to set out a subtraction
Write the larger number on top, the smaller one below, aligned to the right. Put the − sign on the left, draw a line, then subtract column by column, starting from the units.
Subtraction without borrowing
When each top digit is larger than (or equal to) the bottom one, there is no borrowing. Example: 587 − 243.
587 − 243 = 344
Units: 7 − 3 = 4. Tens: 8 − 4 = 4. Hundreds: 5 − 2 = 3. You read 344.
Subtraction with borrowing
When the top digit is smaller than the bottom one, you cannot subtract directly: you borrow 10 from the column on the left. The top digit gains 10, and the left column loses 1. Example: 425 − 187.
425 − 187 = 238
- Units: 5 − 7 is impossible. Borrow 10: 15 − 7 = 8. The tens on top go from 2 to 1.
- Tens: 1 − 8 is impossible. Borrow again: 11 − 8 = 3. The hundreds on top go from 4 to 3.
- Hundreds: 3 − 1 = 2. Result: 238.
Checking your answer
A subtraction is checked with an addition: answer + bottom number = top number. Here: 238 + 187 = 425 ✓. If it doesn't match, there is a mistake (often a forgotten borrow).
Worked exercises
869 − 425
72 − 38
604 − 276
Now it's your turn!
On EasyMaths, your child practises column subtraction with varied exercises and instant marking. The first exercises are free.
Start the exercises →Frequently asked questions
How do you set out a subtraction?
Write the larger number on top, the smaller one below, aligned to the right. Draw a line, then subtract each column starting with the units.
How do you subtract with borrowing?
When the top digit is smaller than the bottom one, you borrow 10 from the column on the left: the top digit gains 10, and the left column loses 1.
At what age do children learn column subtraction?
From around age 7, and borrowing is practised mainly around ages 8 to 10.