A $26 \times 26$ square divides into different rectangles so that each occurs exactly twice in different orientations.
I've also found a solution for the $10 \times 10$ square, but no others. Are there any other squares that can be divided into a finite number of rectangles so that each occurs exactly twice in different orientations?

Here are all rectangles with area 2 through 13, both orientations of those that are not square, in a 17x17. Not quite what you requested since I left the squares in.