I was trying to find an element of $\text{SO}_2(\mathbb{Q}_5)$ for the $5$-adic numbers. By analogy with $\text{SO}_2(\mathbb{R})$
$$ \left[ \begin{array}{rr} a & -b \\ b & a \end{array} \right] \text{ with } a^2 + b^2 = 1$$
When we solve this equation modulo $5$, the perfect squares are $\square = \{ 0,1,4\}$ and the only solutions are $0^2 + (\pm 1)^2 = 1$ up to permutations.
Momentarily, I considered $4^2 + (\sqrt{-15})^2 = 1$ but we have $\sqrt{-15} \notin \mathbb{Q}_5$ or else we'd have the valuation $|\sqrt{-15}|_5 = \frac{1}{\sqrt{5}}$.
Certainly there are trivial elements such as the identity element and the $90^\circ$ rotation:
$$ \left[ \begin{array}{rr} 0 & \mp 1 \\ \pm 1 & 0 \end{array} \right] , \left[ \begin{array}{rr} \pm 1 & 0 \\ 0 & \pm 1 \end{array} \right] \in \text{SO}_2(\mathbb{Q}_5) $$
By the looks of it $\text{SO}_2(\mathbb{Q}_7)$ only has trivial elements as well as the perfect squares are $\square_7 = \{0,1,2,4\}$.
EDIT As the answer points out $\text{SO}(\mathbb{Q}) \subset \text{SO}(\mathbb{Q}_5)$. Can we find elements of $\text{SO}(\mathbb{Q}_5) \backslash \text{SO}(\mathbb{Q})$ ?
I think the answer work because $(5,13)=1$ and so $\frac{1}{13} \in \mathbb{Z}_5$.
There's definitely more. For example, the second Pythagorean triple $5^2+12^2=13^2$ leads to solutions such as $$\begin{bmatrix}\frac{5}{13}&-\frac{12}{13}\\ \frac{12}{13}&\frac{5}{13}\end{bmatrix}$$ The entries of that matrix are all 5-adic integers. Allow rationals as your statement does and we can work with triples with a $5$ in the hypotenuse as well; $\mathbb{Q}_p$ always contains a copy of $\mathbb{Q}$, after all, and there's plenty of stuff in $SO_2(\mathbb{Q})$.
In response to a comment:
Sure. One element in $SO_2(\mathbb{Q}_5)$ not in $SO_2(\mathbb{Q})$ is $$\begin{bmatrix}\sqrt{26}&5\sqrt{-1}\\-5\sqrt{-1}&\sqrt{26}\end{bmatrix}$$ Both $\sqrt{-1}=2+1\cdot 5+2\cdot 5^2+1\cdot 5^3+3\cdot 5^4+4\cdot 5^5+\cdots$ and $\sqrt{26}=1+0\cdot 5+3\cdot 5^2+2\cdot 5^3+0\cdot 5^4+3\cdot 5^5+\cdots$ are $5$-adic integers.