I've posted this here several times but I think it bears repeating, from the Hearing Health Foundation, a reliable source.
"Mounting evidence implicates tinnitus as an indicator of underlying auditory deficits, however mild these deficits might be, and including "hidden hearing loss" that isn't captured via the standard audiogram. This takes us from the former concept of "some form of hearing loss is associated with tinnitus" to a picture in which "tinnitus is a symptom of a form of hearing loss."
"In conclusion, all indications are that tinnitus, when not caused directly by a central nervous system issue (e.g., stroke), is always associated with one or more forms of hearing loss. As a result, although a treatment of most forms of tinnitus will likely emerge in the years to come,
curing tinnitus will first require curing hearing loss. It also points to tinnitus potentially being an early symptom of an underlying auditory injury before measurable audiometric changes."
https://hearinghealthfoundation.org/blogs/tinnitus-and-noise-trauma-to-the-inner-ear