The man was driving on the A9 at Cairnie Braes, south of Perth, when he collided with a marked police car at the side of the road. Ambulance crews found the man dead.
It is understood no-one else was injured in the crash, which happened at about 6:55pm. The road was closed in both directions for several hours.
A spokesman for Tayside Police said: "We are dealing with a fatal road traffic accident on the A9, south of Perth, at Cairnie Braes. It is believed that two vehicles are involved in the accident and that one of them is a marked police vehicle.
"Full accident investigation procedures have been instigated and the road is currently closed in both directions."
The Scottish Ambulance Service said two ambulances had been sent to the scene.
A spokeswoman said: "An elderly male was fatally injured when a stationery police vehicle was struck by a car. The elderly gentleman in the moving car has sadly died. Two ambulances were sent, but no-one had to be taken to hospital. There were no other injuries."