Resources For Teachers For Tutors For Students & Parents Pricing
Year 3 Maths Subtraction

Subtract three-digit numbers

20 practice questions 0 video lessons Theory + worked examples
Create a free accountTrack your progress and save your work as you go.
Create free account

Theory

Subtracting three-digit numbers is a Year 3 maths skill: taking one number away from another to find the difference. This page shows the column method with regrouping (borrowing), the split strategy, and counting up on a number line, including how to subtract across a zero and how to check your answer. Curriculum: VC2M3N04 / AC9M3N03.

Subtraction takes one number away from another. The answer is called the difference. It tells you how many are left, or how much bigger one number is than the other.

To subtract three-digit numbers, line them up so hundreds sit under hundreds, tens under tens and ones under ones. Then subtract each column, starting with the ones. When the top digit is too small, you regroup (some people say borrow): swap 1 ten for 10 ones, or 1 hundred for 10 tens, so there is enough to subtract.

There is more than one way to subtract. The split strategy subtracts the hundreds, tens and ones separately. Counting up finds the difference by jumping from the smaller number up to the larger one. Every answer can be checked by adding it back.

Column method for 462 minus 137 with regrouping The subtraction 462 minus 137 set out in hundreds, tens and ones columns. The 6 tens are crossed out and become 5, the ones become 12, and the answer is 325. HTO 462 5 1 − 137 325
Column method: regroup a ten so the ones become 12, then subtract each column.
Counting up on a number line to find 423 minus 376 A number line with marks at 376, 400 and 423. A jump of plus 24 goes from 376 to 400, and a jump of plus 23 goes from 400 to 423, so the difference is 47. 376400423 +24+23
Counting up: jump to the next hundred, then to the target, and add the jumps: \(24 + 23 = 47\).

Subtraction has no formula, but these regrouping and checking facts make three-digit subtraction easier.

\[ 1 \text{ ten} = 10 \text{ ones} \]
1 ten =10 ones
\[ 1 \text{ hundred} = 10 \text{ tens} \]
1 hundred =10 tens
\[ 462 - 137 = 325 \]
462−137=325
\[ 325 + 137 = 462 \]
325+137=462
Check by adding back. Subtraction and addition are opposites. If \(462 - 137 = 325\), then \(325 + 137\) should equal \(462\). The difference plus the smaller number always makes the larger number.
Which columns regroup? Check each column from the right before you start. In \(731 - 456\): the ones are \(1 - 6\), so regroup a ten; the tens are then \(2 - 5\), so regroup a hundred; the hundreds are \(6 - 4\), which is fine. So \(731 - 456 = 275\).
Missing numbers. In \(587 - \square = 243\), the box is the amount taken away. Work out \(587 - 243 = 344\), then check: \(243 + 344 = 587\). To find how many more, or how many are still needed, subtract the smaller number from the larger one.

How to subtract with the column method

  1. Line up the places. Write the numbers one under the other so hundreds, tens and ones each have their own column.
  2. Start with the ones. If the top digit is too small, regroup a ten (or a hundred if there are no tens), then subtract the ones.
  3. Work left. Subtract the tens, then the hundreds, remembering any column you have regrouped.
  4. Check. Add your answer to the number you took away. If it makes the number you started with, the answer is right.
Example 1 β€” Split strategy
Work out \(586 - 342\).
Solution
\(500 - 300\)\(=\)\(200\)
\(80 - 40\)\(=\)\(40\)
\(6 - 2\)\(=\)\(4\)
\(200 + 40 + 4\)\(=\)\(244\)
586−342=244

No regrouping is needed, so \(586 - 342 = 244\).

Example 2 β€” Regroup twice
Work out \(734 - 268\) using the column method.
Column method for 734 minus 268 with two regroupings The subtraction 734 minus 268 in columns. The ones become 14, the tens are regrouped to 12, the hundreds drop to 6, and the answer is 466. HTO 734 6 12 1 − 268 466
Solution
\(\text{ones}\)\(:\)\(14 - 8 = 6\)
\(\text{tens}\)\(:\)\(12 - 6 = 6\)
\(\text{hundreds}\)\(:\)\(6 - 2 = 4\)
734−268=466

So \(734 - 268 = 466\).

Example 3 β€” Counting up
Find the difference \(341 - 296\) by counting up.
Counting up on a number line to find 341 minus 296 A number line with marks at 296, 300 and 341. A jump of plus 4 goes from 296 to 300, and a jump of plus 41 goes from 300 to 341, so the difference is 45. 296300341 +4+41
Solution
\(296 + 4\)\(=\)\(300\)
\(300 + 41\)\(=\)\(341\)
\(4 + 41\)\(=\)\(45\)
341−296=45

The two jumps add to \(45\), so \(341 - 296 = 45\).

Example 4 β€” Subtract across zero
A club wants to raise \(\$600\) and has raised \(\$437\). How much more does it need?
Solution
\(\text{ones}\)\(:\)\(10 - 7 = 3\)
\(\text{tens}\)\(:\)\(9 - 3 = 6\)
\(\text{hundreds}\)\(:\)\(5 - 4 = 1\)
600−437=163

There are no tens, so a hundred becomes 10 tens first. The club needs \(\$163\) more.

Common pitfalls

Never swap the digits in a column. Watch out for doing \(2 - 7\) as \(7 - 2\) just because it is easier. Regroup a ten first, then subtract.
Subtracting across a zero takes two steps. In \(703 - 145\) there are no tens to regroup, so change a hundred into 10 tens first, then regroup one of those tens.
Drop the column you borrowed from. After you regroup a hundred, the hundreds digit is one less. Forgetting this makes the answer too big.

Frequently asked questions

How do you subtract three-digit numbers?

Line the numbers up so hundreds, tens and ones are in their own columns. Subtract the ones first, then the tens, then the hundreds. If a top digit is too small, regroup a ten or a hundred before subtracting.

What does regrouping or borrowing mean in subtraction?

Regrouping means swapping 1 ten for 10 ones, or 1 hundred for 10 tens, so the top number has enough to subtract. The column you borrowed from goes down by one.

How do you subtract across a zero, like 703 minus 145?

There are no tens to regroup, so first change one hundred into 10 tens. Then regroup one of those tens into 10 ones. Now subtract each column as usual, so \(703 - 145 = 558\).

What is the split strategy for subtraction?

The split strategy subtracts the hundreds, tens and ones separately, then adds the parts back. For \(586 - 342\) you do \(500 - 300 = 200\), \(80 - 40 = 40\), \(6 - 2 = 4\), then \(200 + 40 + 4 = 244\).

How do you find the difference by counting up?

Start at the smaller number and jump up to the larger one, often to the next hundred first. Add the jumps together. For \(341 - 296\), jump \(+4\) to \(300\), then \(+41\) to \(341\), so the difference is \(45\).

How do you check a subtraction answer?

Add your answer back to the number you took away. If the total equals the number you started with, the answer is correct. For \(462 - 137 = 325\), check that \(325 + 137 = 462\).