Goats can become a helpful animal for you to use in Minecraft. They’re capable of leaping massive lengths, and they can ram things pretty effectively. You can also keep them in pens to milk them, knock off their horns, or breed them to create an army of goats. How you use them is up to you, but effectively taming them and bringing them to your village can be a little tricky. From what we’ve tried, the goats don’t seem to be tameable in update 1.17.
When attempting to use wheat on a goat, the creature produces hearts above its head. The creature appears calm next to you, and they don’t try to ram into you. Mostly, if you’re holding a piece of wheat in your hand, a goat is going to follow you without a care in the world. No matter how many times you’ve fed it, when you remove the wheat from your hand, the goat is no longer interested in you and wanders off.
Goats do not appear to be tamable at this time. The best way to essentially tame them is to hold a piece of wheat in your hand and lure them around. You can bring them back to your settlement and milk them inside of pens, keeping them contained. When you have two goats together and feed them both wheat, they’ll have hearts above their head, and you can breed them.
So long as you have a piece of wheat in your hand, you’ll be able to lead a goat around as if they were tamed. This is the closest way to getting close to taming the creature and keep it around your base.