I personally believe he has at least the Mangekyou Sharingan because:
- Tobi plans on using the Infinite Tsukuyomi, Tsukuyomi as we know is exclusive to the Mangekyou Sharingan.
- Tobi's S/T technique is almost certainly MS based. 3 Tomoe Sharingans don't shit out ninjutsu like that.
- Controlled a Perfect Jinchuuriki, Yagura, with a genjutsu which seems far too broken to be 3 tomoe based.
- Tobi subjugated the Kyuubi, a power granted only to those who have awakened the power of the MS. Now, some people try and say that Tobi controlled the Kyuubi with a 3 tomoe, and they even post a page that they think proves this. However, there remains a page which clearly shows Madara himself controlling Kurama with just his 3 tomoe activated. We all know he had the EMS at this point, therefore showing that you do not have to have your MS activated to controll a Bijuu, simply, you just need to have awakened it.
Just my two cents.