For anyone having issues with DaisyUI styles not being applied in a Next.js app, starting from Tailwind v4, the tailwind.config.js file is no longer required. You don’t need to register DaisyUI as a plugin there. Instead, you can simply import DaisyUI in your global CSS file.
Add the following line to your globals.css
@import "tailwindcss";
@plugin "daisyui";