you need to mock next/head, pass document.head to the container property of render's options and access the document. 
this would be the test output 
jest.mock('next/head', () => {
  return {
    __esModule: true,
    default: ({ children }: { children: Array<React.ReactElement> }) => {
      return <>{children}</>;
    },
  };
});
describe("Seo", () => {
  it("should render the meta tags", () => {
    const props = {
      title: "title page",
      excerpt: "string",
      seo: {
        title: "seo title",
        description: "meta description",
      },
      heroImage: {
        src: "url",
        alt: "alt text",
        width: 300,
        height: 400,
      },
    }
    render(<Seo {...props} />, { container: document.head })
    expect(document.title).toBe("title page")
  })
})
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