I use subdomains with the same template and I try to use filter template_directory to replace serverName by $_SERVER['HTTP_HOST'] but it doesn’t work .

The relative url used by get_template_directory is still the same as default using filter – the subdomain isn’t added :

add_filter( 'template_directory', function( $template_dir ){
    $subdomain = 'https://' . $_SERVER['HTTP_HOST'];
    return str_replace( 'https://website.com', $subdomain , $template_dir_uri );
});

I should get https://subdomain.website.com