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Generally, most children are able to learn to swallow tablets by the age of 4. It can be a strange concept to them as we teach them from a young age to chew their food and discourage them from putting foreign objects in their mouths. It is only natural that they think they can't or shouldn't swallow a tablet.
You can teach your child to swallow a tablet by practising with lollies or bits of fruit first. Cut a jube-like lolly or a piece of fruit into a small piece, about the size of a tablet. Give it to them with a spoonful of yoghurt or custard and ask them to swallow without chewing. If they find this easy, then you can it try with a drink if that is what they would prefer.
Remember though some people can have narrow throats, sensitive palates or a very strong gag reflex which initially makes swallowing larger objects difficult. If your child is resistant to swallowing tablets, then it may be worth waiting a few months and then try again. Fortunately, many medications now come in liquid or chewable forms, but they can have an unpalatable taste as well.