UPDATE 9.10PM: POLICE have now charged a 37-year-old local man with murder following the discovery of a 26-year-old woman's body in Kingaroy early this morning.

The man remains in custody and is due to appear in the Kingaroy Magistrates Court tomorrow morning. 

UPDATE 3.22PM: A man is in custody but a police spokesperson said charges have not yet been finalised in the matter.

The family of the woman have now been notified.

UPDATE 1.20PM: Forensic officers are now at the Gladys St unit in Kingaroy where a 26-year-old woman was found dead this morning.

Police have confirmed that detectives are investigating a homicide.

The body of the 26-year-old woman was discovered in a unit in Gladys St early this morning.

Police are now seeking relatives of the woman and efforts are being made to officially identify her body.

A Gladys St neighbour Rod Bauer said he heard no disturbance in the early hours.

"I didn't hear anything until I awoke at 7am," Mr Bauer said.

EARLIER 9AM:  Police are investigating the death of a woman at Kingaroy earlier this morning.

About 2.15am, police were called to attend a unit on Gladys St where a woman had been found dead.

A 37-year-old man is assisting police with their inquiries.

There is no further information available at this stage.