Tinnitus is a perception of the sound in the absence of an external auditory stimulus. It is estimated that approximately 10% to 15% of the general population experience tinnitus, making it one of the most significant health problems in the world. Unpleasant tinnitus interferes with the individual's daily activities, and its impact is visible in many domains of the individual's life, which considerably affects the quality of their lives. The diverse nature of tinnitus, the frequency of its occurrence, and the negative impact on quality of life have prompted numerous studies that have led to the emergence of various forms of professional assistance (medical approach, sound therapy, psychological and behavioral approaches). Because tinnitus is closely related to hearing loss, information about the various options for managing the effects of tinnitus, as well as its causes, assessment of the impact on quality of life, and its course and prognosis, is important for all professionals working with hearing loss. However, tinnitus management information is often not found organized in a form that is understandable and therapeutically usable by non-medical professionals. Therefore, the purpose of this paper was to systematically present current knowledge about tinnitus, including information on its prevalence, risk factors, theories of pathophysiology, clinical assessment, impact on quality of life, and various forms of treatment from a broader rehabilitation perspective. Recent knowledge about tinnitus, collected and summarized, enables professionals to select and tailor a rehabilitative approach to each individual's needs.