Apple - How to close multiple tabs in safari iOS 8
The only (very slow and clumsy) solution at the moment is to clear your Safari browsing history via the settings. At the moment there is no other way to close all tabs at once.
Another thing I've found is to use multiple fingers to push as many x's on the corners of the windows as I can simultaneously. This still isn't as handy as the close all button was.
in Safari iOS 10 you can close all tabs by holding down the tab button
https://www.igeeksblog.com/how-to-close-all-safari-tabs-at-once-in-ios-10/