So I’ve changed my code :
add_action('acf/save_post', 'save_commune');
function save_commune( $post_id ) {
global $post;
$cat_id = wp_create_category( $post->post_title, 0 );
$field = get_field_object('cat_id');
update_field($field['key'], $cat_id, $post_id );
}
But unfortunately when I save the post with a title. It still shows an empty select for my Taxonomy field. I need to manually refresh the page to see the selected value.