ObjectiveThis study aims to control all hearing thresholds, including extended high frequencies (EHFs), presents stimuli of varying difficulty levels, and measures electroencephalography (EEG) and pupillometry responses to determine whether listening difficulty in tinnitus patients is effort or fatigue‐related.MethodsTwenty‐one chronic tinnitus patients and 26 matched healthy controls having normal pure‐tone averages with symmetrical hearing thresholds were included. Subjects were evaluated with 0.125−20 kHz pure‐tone audiometry, Montreal Cognitive Assessment Test (MoCA), Tinnitus Handicap Inventory (THI), EEG, and pupillometry.ResultsPupil dilatation and EEG alpha power during the “encoding” phase of the presented sentence in tinnitus patients were less in all listening conditions (p < .05). Also, there was no statistically significant relationship between EEG and pupillometry components for all listening conditions and THI or MoCA (p > .05).ConclusionEEG and pupillometry results under various listening conditions indicate potential listening effort in tinnitus patients even if all frequencies, including EHFs, are controlled. Also, we suggest that pupillometry should be interpreted with caution in autonomic nervous system‐related conditions such as tinnitus.