Emergency services were called to a field in Brimslade, in Marlborough, at around 6.30pm last night amid reports that a light aircraft had crashed.
Wiltshire Police said this morning that the two passengers had been confirmed dead at the scene.
The pair have not been formally identified.
The Swindon Advertiser is reporting that the Air Accidents Investigation Branch (AAIB) is leading an investigation into the incident.
A police spokesperson told the newspaper: “Our thoughts are with the families of those involved in this incident at this difficult time.”