Imports System.Windows.Forms

Public Class Form1
    Inherits Form

    Public Sub New()

        Dim panel As New FlowLayoutPanel()

        Dim tabTextBox1 As New TabTextBox()
        tabTextBox1.Text = "TabTextBox"
        panel.Controls.Add(tabTextBox1)

        Dim textBox1 As New TextBox()
        textBox1.Text = "Normal TextBox"
        panel.Controls.Add(textBox1)

        Me.Controls.Add(panel)

    End Sub

End Class

Class TabTextBox
    Inherits TextBox

    Protected Overrides Function IsInputKey( _
        ByVal keyData As System.Windows.Forms.Keys) As Boolean

        If keyData = Keys.Tab Then
            Return True
        Else
            Return MyBase.IsInputKey(keyData)
        End If

    End Function

    Protected Overrides Sub OnKeyDown( _
        ByVal e As System.Windows.Forms.KeyEventArgs)

        If e.KeyData = Keys.Tab Then
            Me.SelectedText = "    "
        Else
            MyBase.OnKeyDown(e)
        End If

    End Sub

End Class

using System.Windows.Forms;

public class Form1 : Form
{
    public Form1()
    {
        FlowLayoutPanel panel = new FlowLayoutPanel();

        TabTextBox tabTextBox1 = new TabTextBox();
        tabTextBox1.Text = "TabTextBox";
        panel.Controls.Add(tabTextBox1);

        TextBox textBox1 = new TextBox();
        textBox1.Text = "Normal TextBox";
        panel.Controls.Add(textBox1);

        this.Controls.Add(panel);
    }
}

class TabTextBox : TextBox
{
    protected override bool IsInputKey(Keys keyData)
    {
        if (keyData == Keys.Tab)
        {
            return true;
        }
        else
        {
            return base.IsInputKey(keyData);
        }
    }

    protected override void OnKeyDown(KeyEventArgs e)
    {
        if (e.KeyData == Keys.Tab)
        {
            this.SelectedText = "    ";                
        }
        else
        {
            base.OnKeyDown(e);
        }
    }
}