Is it possible to have tabs in Finder?
Update: As shown in File Menu and being consistent with the rest of the macOS shortcuts, command+T will open a new tab. Tabbed Finder was introduced in OS X Mavericks in 2013.

With the native Finder app that comes with OS X is not possible to have tabs.
If you really need them you can use some Finder replacement app, like TotalFinder or PathFinder (both not free).