Bladder cancer is a heterogeneous disease that displays invasive and non-invasive histological features, and a wide spectrum of molecular alterations and subtypes. Treatment of non-invasive tumors with high-risk features (carcinoma in situ, high-grade Ta, T1) includes trans-urethral resection of the tumor, followed by intravesical instillations of bacillus Calmette-Guérin (BCG). Despite a multitude of evidence for anti-tumor efficacy, 50% of patients with high-risk NMIBC develop tumor recurrence and 20-30% disease progression. Ultimately, 10-15% of patients die of metastatic disease. New therapeutic strategies are currently in clinical development to treat BCG-unresponsive tumors including antagonistic antibodies directed against the T-cell immune checkpoints PD-1, PD-L1 and CTLA-4, but also recombinant adenovirus interferon α (Ad-IFNα/Syn3), oncolytic virus and STING agonists. Although recent studies have identified potential immune parameters that could impact clinical response, mechanisms of tumor resistance to BCG immunotherapy remain poorly understood. Additionally, tumor heterogeneity and plasticity of cancer cells undermine our attempts to precise dynamics of immune escape under selective pressure. How cancer cells evade to the anti-tumor immune response, and whether cancer cells acquire intrinsic undesirable characteristics upon BCG exposure remain unknown. Altogether, this highlights the crucial need to better understand the mechanisms of tumor resistance that occur during BCG immunotherapy in order to identify new targetable pathways and treatment strategies.