In this study, we aimed to examine the association between tinnitus and depressive symptoms in middle-aged and elderly South Korean population. The participants were selected from among those who participated in the 2014, 2016, and 2018 Korea National Health and Nutrition Examination Surveys. The incidence and severity of tinnitus was assessed using a self-reported questionnaire, while depressive symptoms were evaluated using self-reported Patient Health Questionnaire-9. Multiple logistic regression was performed to examine the association between tinnitus and depressive symptoms. Overall, 10 979 (4821 men and 6158 women) participants were enrolled in the study. Regardless of sex, individuals who reported having tinnitus were more likely to have depressive symptoms than those without tinnitus (men: odds ratio 1.53, 95% confidence interval 1.01-2.32; women: odds ratio 1.78, 95% confidence interval 1.35-2.35). In severe cases of tinnitus, women were more likely to have depressive symptoms (odds ratio 7.18, 95% confidence interval 3.71-13.87) compared to men. This study revealed a significant association between tinnitus and depressive symptoms among the middle-aged and elderly South Korean population.