There is no special HTML character for tab. You can, however, use a cascading style sheet to do indentation. The following style does first line indentation...

.para { text-indent: 3em; }

You can put this at the top if the page inside a STYLE tag, and then, for each paragraph, write <p class="para">

That's the easiest way I know to indent. If you use CSS, you can do a ton of other things with the text, too, and your HTML will also be W3C 4.01 compliant.