No. A tab control can not be placed on another tab control.
You can put a subform with a tab control on a main form tab
The reason a control shows on all pages of a tab control is
because the control is NOT on a tab page. A control on the
form is visible over or through the tab control.
That means you can not just drag a control in a form and
drop it on a tab page. That just moves the control around
on the form. Instead, to move one or more controls from the
form to a tab page, you can select the control(s), Cut
them, select the tab page and then Paste them onto the tab
When you want to place a new control on a tab page, you just
select the tab page before adding the control.
MVP [MS Access]