'Fees are different to tax', - not accepted. 'Tax' is an uncountable noun. It can also be a countable noun in the sense that there are different kinds of tax. 'Different to' and 'different from' are both accepted forms.
I think the USSC would disagree.
Different THAN should also very much be an accepted answer.
Lệ Phí -例費 Fee
Thuế - 稅 Tax