how to open two tabs in sketchup?
What exactly do you mean? Your profile says you are using the “Free Plan” so I guess you are using SketchUp Free (web). You can open a second browser window with SketchUp in it.
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And if you are actually using a desktop version, on Windows SketchUp does not provide a means to open more than one model in the same running instance of SketchUp (the Mac does, but that is because its entire GUI is app-centric rather than document-centric). To see two models at the same time on Windows, you have to launch a second instance of SketchUp.
I’m using “Pro Plan” I edited it in profile.
I mean Can I Open more than one model in the same time?
note: I’m Windows user.
Thanks 
Thank you for correcting your profile.
You can open multiple SketchUp sessions on Windows. I currently have two open on my computer but have had as many as 5 or 6 at a time. Either double click on a SketchUp file to open it or open a new session of SketchUp by double clicking on the desktop shortcut for SketchUp.
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Switch to using a Mac. You can’t do that on Windows.
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