The present disclosure relates to a back grinding tape including a polymer resin layer including a urethane (meth)acrylate resin containing 10 to 40 wt % of a repeating unit derived from a (meth)acrylate monomer or oligomer having a glass transition temperature of 0° C. or higher, wherein the polymer resin layer has a glass transition temperature of −30° C. to 0° C. The present disclosure also relates to a method of grinding a wafer using the back grinding tape.