Abstract When the REBCO coated conductor tape carries a direct current(DC) transport current whilst exposed to the alternating current(AC) magnetic field, a DC electrical resistance can be observed, which is called “dynamic resistance”. The High Temperature Superconducting(HTS) magnet wound by the REBCO tapes is located in the HTS electrical machine as field winding carrying DC transport current. The operational environment of the HTS electrical machine involves a complex magnetic field, encompassing both AC and DC components. The interaction between the AC magnetic field and the DC transport current induces dynamic resistance and dynamic loss in the REBCO tape which is a distinctive trait of REBCO tape. Additionally, the presence of an extra DC-biased magnetic field can decrease the critical current of the REBCO tape, thereby altering its electromagnetic properties and potentially compromising its safety. As the basis of superconducting magnets, it is particularly important to study the dynamic resistance and loss distribution of the single REBCO tape under a mixture of magnetic field backgrounds, according to the real working environments in various applications. In this paper, the electromagnetic-thermal coupling model of multilayer REBCO tape based on H-formulation is built in COMSOL Multiphysics. The electromagnetic characteristics and dynamic resistance of the tape are presented when the tape is applied AC magnetic field and carries DC transport current. The effects of perpendicular and parallel DC-biased magnetic fields on the dynamic resistance and loss distribution of the REBCO tape are investigated in the paper. And the DC transport current safety margin will be observed in different applied DC-biased magnetic fields. This study comprehensively demonstrates the variation of dynamic resistance and loss distribution under a complex background magnetic field, which is significant for exploring the electromagnetic characteristics and calculating the loss of the HTS magnets in the HTS electrical machine.