CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by
reference in the Registration Statements on Form F-3 (No. 333-286699) Form S-8 (Nos. 333-268906, 333-219031, 333-228345, 333-208990, 333-189758 and 333-286702) of TAT Technologies Ltd. of our
report dated March 18, 2026 relating to the financial statements and the effectiveness of internal control over financial reporting, which
appears in this Form 20-F.
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/s/ Kesselman & Kesselman
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Tel-Aviv, Israel
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Certified Public Accountants (Isr.)
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March 18, 2026
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A member firm of PricewaterhouseCoopers International Limited
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| Kesselman & Kesselman, 146 Derech Menachem Begin St. Tel-Aviv 6492103, Israel, |
P.O Box 7187 Tel-Aviv 6107120, Telephone: +972 -3- 7954555, Fax:+972 -3- 7954556, www.pwc.com/il