Jesus is fully God incarnate. As such he would certainly not be required to pay the temple fee that others had to pay. But Jesus was also fully man, so to be an example of faithful citizenship he still paid the fee, albeit miraculously, that was owed to the collectors. In the same way we followers of Christ must give up some rights from time to time so as not to taint our witness and attractiveness for the Lord, as we lead others to him.
(Matthew 17:24-27) 24 After Jesus and his disciples arrived in Capernaum, the collectors of the two-drachma temple tax came to Peter and asked, “Doesn’t your teacher pay the temple tax?” 25 “Yes, he does,” he replied.
When Peter came into the house, Jesus was the first to speak. “What do you think, Simon?” he asked. “From whom do the kings of the earth collect duty and taxes—from their own children or from others?” 26 “From others,” Peter answered. “Then the children are exempt,” Jesus said to him.
27 “But so that we may not cause offense, go to the lake and throw out your line. Take the first fish you catch; open its mouth and you will find a four-drachma coin. Take it and give it to them for my tax and yours.”