A 56-year-old man died after his parachute apparently failed to open during a jump.
The accident happened at Strathallan Airfield near the town of Auchterarder in Perthshire.
Tayside Police said officers were called to the site shortly after 1pm.
A force spokesman said: "Relevant inquiries are ongoing into the incident and as with all unexpected deaths, a report will be submitted to the procurator fiscal.