Yes, content in tabs or accordions that is present in the mobile HTML gets full ranking weight, as long as it is loaded into the page rather than gated behind an interaction. Under mobile-first indexing, Google indexes content that sits in the DOM even when a UI element hides it from immediate view, so a tab or accordion panel that ships in the HTML counts fully. The real condition is not whether the content is visually hidden, it is whether the content is actually there to be crawled. Hidden-by-UI is fine, hidden-by-not-loading is not.
The old worry that any hidden content gets discounted is outdated, and clinging to it is one error. Tabs and accordions are a normal, mobile-friendly way to organize a dense page, and Google has long treated text inside collapsed or tabbed sections as ordinary indexable content because it is right there in the source. So you do not need to flatten every panel into always-visible text to preserve its weight, the panels can stay collapsed and still rank, because the crawler reads the markup, not the rendered visibility state.
The opposite error, assuming all hidden content counts no matter how it loads, is the one to actually guard against. If a tab’s content is not in the initial HTML and only fetches when a user clicks or taps, the crawler may never trigger that interaction and the content can be missed entirely. The distinction that matters is loaded versus interaction-gated: content present in the DOM on load counts, content that requires a user action to load is at risk. This is observed behavior worth confirming for your setup, since how a framework injects tabbed content varies.
So build tabbed and accordion content to live in the loaded HTML. Use a view-source or rendered-HTML check to confirm the panel text is present before any clicking, and keep important content out of patterns that fetch only on interaction. If the words are in the DOM when the page loads, hide them behind whatever UI you like and they keep their full weight, if they only appear after a tap, move them into the initial load.