How does tax work for product option prices?
WooCommerce Product Options lets you charge extra fees when customer select a product option.
The tax on these fees will use the same settings as your wider WooCommerce store, which are controlled in WooCommerce → Settings → Tax.
We are tracking the amount of demand for an option to select a different tax class for individual product options. If you would want this for your store, then please send us a feature request.