Mtg do exiled cards return to play tapped?

1st of all it depends on how the card was exiled as to whether it comes back into play at all. If a specific cards requirements are met that causes a card to return to play from the exile zone then the card "comes into play". When this happens if the card returning to play has any "comes into play" effects then they trigger. All permanents that return to the battlefield after being exiled return to play untapped unless the card says otherwise. (example: Polar Kraken)

Hope that helps :)