The worker was fatally injured in a vehicle-related incident at BHP Mitsubishi Alliance's (BMA) Saraji coal mine, near Dysart.
"Our deepest sympathies are with the person's family, friends and colleagues at this difficult time," BMA asset president Adam Lancey said in a statement on Tuesday.
Resources Safety and Health Queensland has been notified.
"We are working closely with the Mines Inspectorate and relevant authorities," Mr Lancey said.
The Mining and Energy Union said the whole mining community was shocked and saddened by the incident.
"This is the worst news we can ever receive," union district president Mitch Hughes said.
"We are devastated that a coal miner is not returning home at the end of their shift."
Union safety inspectors are investigating.
"We will ensure no stone is left unturned in understanding what has occurred and preventing future fatalities and injuries," he said.
Operations at the mine have been suspended.