In Commander, a Background designated as your second commander has its own commander-tax count. Its next cast from the command zone costs {2} more for each earlier time you cast that same Background from the command zone. Your paired creature’s casts are counted separately.
When can a Background be a commander?
A Background becomes a second commander only when paired with a commander that has the “choose a Background” ability. Under the Commander rules, that ability allows you to designate two cards as commanders when one is the card with the ability and the other is a legendary Background enchantment card. A Background cannot be selected as a commander by itself through this mechanic.
You can also include a Background in your deck as an ordinary card, provided its color identity fits the deck. It does not have to be a commander.
How does Background commander tax work?
Commander tax increases a commander’s cost by {2} for each previous time that specific commander was cast from the command zone during the game. A Background designated as a second commander tracks its own command-zone casts; casting its paired creature does not add to the Background’s count.
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The two commanders’ color identities are combined when determining the deck’s color identity. Apart from that deck-building relationship, the commanders function independently, including for commander tax.
Example: count each commander’s casts separately
Suppose you have a creature with “choose a Background” and a legal legendary Background as your two commanders. You cast the creature from the command zone once and the Background from the command zone once. If you later cast each one from the command zone again, each costs {2} more than its normal cost: each has one previous command-zone cast.
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If instead you have cast the Background from the command zone twice and the creature once, the Background’s next command-zone cast costs {4} more, while the creature’s next command-zone cast costs {2} more. The count is per commander, not shared by the pair.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Does an alternative cost avoid the tax?
No. Commander tax still applies when you cast a commander from the command zone using an alternative cost or without paying its mana cost. The same rule applies to a Background that is your second commander: its tax is based on its own previous command-zone casts.
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