TagFlow - TagFlow is an intelligent files manager that use tags for organize your documents.
TagSpaces - TagSpaces is an open source platform for personal data management. With TagSpaces you can manage and organize the files on your laptop, tablet or smart phone.
One Commander - Your next file manager
allTags - allTags is a free, tag based file management application.
Leap - With Leap you find things based on your natural memory of that file.
Elyse - The free version allows up to 30 tags.