The urgency of mathematical literacy measurement tools for number elements is crucial for designing appropriate learning, but the available instruments are not yet standardized. This study aims to develop a mathematical literacy test instrument for number elements for 10th grade students, analyzed using the PCM item response theory model. The research used the Research and Development (R&D) method with test development procedures: overall plan, content definition, test specifications, item development, test design and assembly, test production, test administration, scoring test responses, cut scores, and test score reports. All items were content-valid with Aiken value >0.80. The eight items were construct-valid with SLF ≥0.45 and construct-reliable with CR of 0.75. The items difficulty is in the good category with b value in the interval -2
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