We consent to the incorporation by reference in Registration Statement No. 333-204173 on Form S-8 of our reports
dated March 3, 2021, relating to the consolidated financial statements of Tower Semiconductor Ltd. (the “Company”) and the effectiveness of the Company’s internal control over financial reporting, appearing in the Company’s Annual Report on Form 20-F
for the year ended December 31, 2020.
/s/ Brightman Almagor Zohar &Co
Brightman Almagor Zohar &Co.
Certified Public Accountants
A member of Deloitte Touche Tohmatsu
Tel Aviv, Israel
April 30, 2021