ContextPlugin.php

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<?php
namespace Magento\Tax\Model\App\Action;

class ContextPlugin
{
    protected $customerSession;

    protected $httpContext;

    protected $taxHelper;

    protected $taxCalculation;

    private $moduleManager;

    private $cacheConfig;

    public function __construct(
        \Magento\Customer\Model\Session $customerSession,
        \Magento\Framework\App\Http\Context $httpContext,
        \Magento\Tax\Model\Calculation\Proxy $calculation,
        \Magento\Tax\Helper\Data $taxHelper,
        \Magento\Framework\Module\Manager $moduleManager,
        \Magento\PageCache\Model\Config $cacheConfig
    ) {
        $this->customerSession = $customerSession;
        $this->httpContext = $httpContext;
        $this->taxCalculation = $calculation;
        $this->taxHelper = $taxHelper;
        $this->moduleManager = $moduleManager;
        $this->cacheConfig = $cacheConfig;
    }

    public function beforeDispatch(
        \Magento\Framework\App\ActionInterface $subject,
        \Magento\Framework\App\RequestInterface $request
    ) {
        if (!$this->customerSession->isLoggedIn() ||
            !$this->moduleManager->isEnabled('Magento_PageCache') ||
            !$this->cacheConfig->isEnabled() ||
            !$this->taxHelper->isCatalogPriceDisplayAffectedByTax()) {
            return;
        }

        $defaultBillingAddress = $this->customerSession->getDefaultTaxBillingAddress();
        $defaultShippingAddress = $this->customerSession->getDefaultTaxShippingAddress();
        $customerTaxClassId = $this->customerSession->getCustomerTaxClassId();

        if (!empty($defaultBillingAddress) || !empty($defaultShippingAddress)) {
            $taxRates = $this->taxCalculation->getTaxRates(
                $defaultBillingAddress,
                $defaultShippingAddress,
                $customerTaxClassId
            );
            $this->httpContext->setValue(
                'tax_rates',
                $taxRates,
                0
            );
        }
    }
}