Does icloud back up incognito tabs?

Greetings bunguyen,

We understand that you’re asking about what is included in a backup made to iCloud and specifically tabs open in Safari in Private Browsing. 

Private browsing tabs don’t sync through iCloud, so for example if you have Safari enabled in Settings > your name > iCloud those tabs would not sync. Additionally, data that syncs with iCloud, is not included in an iCloud backup. 

Are you looking to restore a backup and recover some private tabs? 

Thanks.