Create customer groups in your Magento 2 store helps you allocate your customer with the same criteria in the same group. You can set different discounts for different customer groups. With every group, you can explore the suitable strategies to take care and apply different policy in order to encourage your customer satisfy and commit with your business. Moreover Magento 2 also allows you set the tax class for each customer group.
There are some default customer groups in Magento 2 such as General, Not Logged In, and Wholesale. You can easily create new customer groups for your store in the backend by following the guide given below.
Stores. In the
Other Settingssection, select
Add New Customer Groupbutton in the upper-right corner.
Group Namefield, enter the unique name for group to identify the group with maximum symbols is 32
Tax Class field, select the tax class that applies to the group
Save Customer Group.
Ref: Magento 2 User Guide
It comes to the end of tutorial: How to Create a new Customer Group in Magento 2.