Plus Messenger supports folders. Here it is some details about folders engine.

Plus Messenger supports both old tabs (now they are called "local folders") and new folders ("cloud folders": https://telegram.org/blog/folders). Local folders are displayed only in Plus Messenger, cloud folders are displayed in all your telegram apps.

Settings

Folders settings are available in “Settings > Chat Folders” in app menu. You can also open them by tg://settings/folders link.

Local folders are displayed on the top of Folders Settings screen, cloud folders are in the bottom.

You can reset folders settings to default: open folders settings, tap on three dots button in top right corner and select “Reset folders”.

You can also convert any of your Category (not Tab, not local folder, but Category!) to cloud folder. Open categories list, tap on three dots button near needed category and select “Create folder from this category”.

Here is the list of folders displaying settings:

P0.1 Hide tabs/folders. Turn on to hide any tabs/folders on chat list screen.
P1.2 Show last tab on start. Turn on to see last opened tab on app start.
P1.4 Show tab title. Turn on to see cloud folders names in tab titles.
P1.6 Change emoji to icon in tabs. Turn on to see in tabs titles the same icons as you see in Telegram Desktop. Works only if P1.4 Show tab title is off.
P1.7 Hide main tab. Turn on to hide “All chats” folder. Please note: if “All” folder is displayed then it always takes first position in tabs list: no way to move it to the right.
P1.8 Hide cloud folders. Turn on to hide cloud folders in Plus Messenger.
P1.9 Show tabs on bottom. Turn on to move tabs titles to the botton of the screen.
P1.10 Disable tabs scrolling. If turned on, tabs are not switched by left/right swipes.
P1.11 Infinite swipe among tabs. If turned on, swiping to the left on first tab moves you to last tab and vice versa.
P1.14 Hide tab counters. Turn on to hide unread counters on tabs.
P1.15 Count only unmuted messages. Turn on to count only chats with notifications (or with mentions).
P1.16 Count chats instead of messages. Turn on to count not unread messages, but unread chats.
P1.21 Show set default folder. Turn on to see “Set as default folder” in tab context menu (hold tab title to see it). Default folder is a folder which is displayed on app start if P1.2 Show last tab on start is off. Please note: “All” folder can’t be set as default: it is default when no one of other folders is set as default.
P1.25 Show Folders in forwarding. Turn on to see folders on forward screen.
P1.26 Show ‘Archived chats’ in any tab. Turn on to access Archive on any tab, not only on “All chats” cloud folder tab.