customer_group.php

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<?php
$groupRepository = \Magento\TestFramework\Helper\Bootstrap::getObjectManager()->create(
    \Magento\Customer\Api\GroupRepositoryInterface::class
);

$groupFactory = \Magento\TestFramework\Helper\Bootstrap::getObjectManager()->create(
    \Magento\Customer\Api\Data\GroupInterfaceFactory::class
);
$groupDataObject = $groupFactory->create();
$groupDataObject->setCode('custom_group')->setTaxClassId(3);
$groupRepository->save($groupDataObject);