Loud noise exposure: Being exposed to occupational loud noise on a regular basis from heavy equipment, chain saws or firearms is a common cause of tinnitus. However, even if you don’t work in a noisy environment, you can still suffer the effects of noise exposure by listening to loud music through headphones, attending live music performances frequently and engaging in noisy hobbies.
While there may be a wide range of causes, an important underlying factor for the development of tinnitus is brain plasticity.5,7 This property allows the brain to change and adapt, and it is essential to how we learn. Unfortunately, in some cases, such as with hearing loss, the auditory part of the brain may be altered as brain plasticity tries to compensate for the abnormal auditory inputs. This response leads to changes in brain activity in the auditory system (e.g., the auditory cortex) that can create a phantom percept: tinnitus. As such, while tinnitus may begin a problem at the auditory periphery, it persists because of changes throughout the auditory system. Treating tinnitus may require addressing both the initiator (e.g., hearing loss) and the driver (changes in the auditory brain).
Other causes of tinnitus include middle ear infections, disorders that block the ear canal (such as an external ear infection [external otitis], excessive ear wax, or foreign bodies), problems with the eustachian tube (which connects the middle ear and the back of the nose) due to allergies or other causes of obstruction, otosclerosis (a disorder of excess bone growth in the middle ear), and temporomandibular disorders. An uncommon but serious cause is an acoustic neuroma, a noncancerous (benign) tumor of part of the nerve leading from the inner ear.

Between 2007 and 2011, the researchers recruited 492 Dutch adults who had been diagnosed with tinnitus. The patients had to fulfil several criteria, including having no underlying disease that was causing their tinnitus, no other health issues that precluded their participation, and to have received no treatment for their tinnitus in the five previous years. Some 66% of adults originally screened for the study participated after screening.

The diagnosis of tinnitus is usually based on the person's description.[3] A number of questionnaires exist that may help to assess how much tinnitus is interfering with a person's life.[3] The diagnosis is commonly supported by an audiogram and a neurological examination.[1][3] If certain problems are found, medical imaging, such as with MRI, may be performed.[3] Other tests are suitable when tinnitus occurs with the same rhythm as the heartbeat.[3] Rarely, the sound may be heard by someone else using a stethoscope, in which case it is known as objective tinnitus.[3] Spontaneous otoacoustic emissions, which are sounds produced normally by the inner ear, may also occasionally result in tinnitus.[6]
Most people who suffer from tinnitus also experience hearing loss to some degree. As they often accompany one another, the two conditions may be correlated. In fact, some researchers believe that subjective tinnitus can only occur if the auditory system has been previously damaged (source). The loss of certain sound frequencies due to hearing loss may change how the brain processes sound, causing it to adapt and fill in the gaps with tinnitus. The underlying hearing loss typically results from exposure to loud noises or advanced age:

While tinnitus is as varied as its causes, it can be grouped into two categories: tonal and non-tonal. Tonal tinnitus is more common and describes the perception of a near-continuous sound or overlapping sounds with a well-defined frequency (e.g., whistling, ringing, buzzing). Non-tonal forms of tinnitus include humming, clicking, crackling, and rumbling.
Ringing-in-the-ears or a fullness-of-the-head sensation are the most common symptoms of tinnitus. While ringing is the most common experience, the noise can also sound like a buzzing, hissing or whizzing sound. It can range from a low pitch to a high pitch and may be soft or loud at times. For some, tinnitus seems to get louder at night, just before sleep when no other sounds are competing with it. Tinnitus can remain constant or come and go intermittently. In severe cases, the ringing in the ears is loud enough to interfere with work or daily activity, whereas those with mild tinnitus can experience soft ringing that is no more than a minor annoyance.