Depends. If the company will use Tableau Server with a core license then "no". If the company wants to use Tableau Public then "no". If the packaged workbooks (.twbx) are emailed or saved to a network drive or however else they'll be delivered and the end users have the free Tableau Reader then "no".
Thanks Toby. I think then with Tableau Reader they will be able to view reports. We will use Tableau Desktop to create the reports so sounds like the clients could access the dashboards through Tableau Reader if we share the packaged workbooks. Thanks for that.