Short answer first, then the reasoning — that is how rules questions deserve to be answered, because you usually need this ruling in the mid...
Short answer first, then the reasoning — that is how rules questions deserve to be answered, because you usually need this ruling in the middle of a game.
The answer
Yes — a commander is a spell while you are casting it, and it can be countered like any other spell. If it is countered, it never enters the battlefield; it goes to the graveyard, and as the commander's owner you may then choose to move it from the graveyard to the command zone instead. That choice is the same one offered whenever your commander would change zones to your hand, library, graveyard, or exile. Commander tax is about casting, not about how the last attempt ended: each time you cast your commander from the command zone, it costs two additional generic mana for each previous time you have cast it from the command zone this game — including attempts that were countered. Countering a commander is therefore a real tempo play: the owner keeps access to their commander, but the next attempt costs more and a full turn has usually been spent.
The cards involved, on their real text
Counterspell (mana cost {U}{U}; Instant; rarity: uncommon; most recent printing listed by Scryfall: Duskmourn: House of Horror Commander): Counter target spell.
Essence Scatter (mana cost {1}{U}; Instant; rarity: common; most recent printing listed by Scryfall: Secrets of Strixhaven): Counter target creature spell.
Build and check your list with the MTGBrew card database, and browse every card mentioned here in the MTGBrew Learn guides on MTGBrew.
If this topic is on your bench, keep going with Sol Ring in Commander: Why Every Deck Plays It — it covers the neighbouring decisions from a different angle, and the two pieces together give you a fuller picture than either one alone.
Keep reading
Keep reading: Sol Ring in Commander: Why Every Deck Plays It and Krenko, Mob Boss Commander Guide: Goblin Tokens Done Right.
Why this keeps coming up
Most rules confusion is really wording confusion: two game words that sound similar — destroy and exile, damage and life loss, target and choose — mean different things, and the difference is deliberate. When a ruling surprises you, read the exact words on the cards involved, in the order a judge would. Nine times out of ten, the text already contains the answer, which is why MTGBrew's guides quote oracle text instead of paraphrasing it from memory.
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