Nuclear transcriptional activator of viral gene expression, that is essential for viral transcription from the LTR promoter and replication. Acts as a sequence-specific molecular adapter, directing components of the cellular transcription machinery to the viral RNA to enhance transcription by the RNA polymerase II (RNA pol II) complex, thereby increasing the level of full-length transcripts. Tat associates with the CCNT1/cyclin-T1 component of the P-TEFb complex (CDK9 and CCNT1), which promotes RNA chain elongation. This binding increases Tat's affinity for a branched hairpin structure at the 5'-end of all nascent viral mRNAs referred to as the transactivation responsive RNA element (TAR RNA). The CDK9 component of P-TEFb hyperphosphorylates the C-terminus of RNA Pol II that becomes stabilized and much more processive (By similarity). Binds to equine CCNT1. Participates in the formation of a complex composed at least of Tat, P-TEFb, TAR RNA, RNA Pol II (By similarity). Belongs to the lentiviruses Tat family.