In recent years, the mathematics teaching has been a topic of increasing concern due to its foundational importance in shaping students' analytical and problem-solving skills. Despite its significance, teaching mathematics at the basic level is a challenge. Hence, this study is to identify the challenges by teacher when teaching mathematics at the basic level school. To cope with this challenges, three learning theories plays the crucial role where the children learn, process, and apply mathematics in real life situation. The analysis was based on six dimensions of the teachers’ demographic factors, such as gender, age, qualification, experience, training, and school type. The study highlighted the numerous challenges faced by basic-level mathematics teachers, including content delivery, student engagement, resource use, classroom management, assessments, and professional development. The multiple regression value, R square and the adjusted R square value for those variables was found to be 0.469, 0.220, and 0.0792 respectively. Addressing these challenges requires holistic support, resource enhancement, capacity building, and pedagogical innovation with improving instructional practices, and informing policy for effective mathematics education.