do you want all tabs or just the tabs that are pointed at your website?
- You cannot get all tabs..... Would be a lot of fun if any website could check which tabs I have open, especially if they can also check the URLs of those tabs :p
- The ones pointed at your website: possible, but not 100% foolproof and not possible* with only PHP.
For the ones pointed at your website, the best way I can think of is using websockets. In the html, you connect a websocket, and as soon as it's open, you send your sessionID, the server can now keep a list of open sockets, and their session IDs.
Count the open sockets of a single session ID, and you have the amount of open tabs / windows (of the same browser) of this user.
* = For websockets you'll need an extra service like nodeJS on your server, in theory it's possible in PHP ( https://reactphp.org ) but I would not go that way.