According to the Adobe Commerce Merchant Documentation, you can configure tax rules and pricing and promotions (discounts) by customer groups in Magento Open Source. For example, you can create tax rules that apply different tax rates or exemptions for different customer groups, or you can create cart price rules or catalog price rules that apply discounts or special prices for specific customer groups.

References: https://docs.magento.com/user-guide/tax/tax-rules.html https://docs.magento.com/user-guide/marketing/price-rules-cart-customer-groups.html https://docs.magento.com/user-guide/marketing/price-rules-catalog-customer-groups.html