The man, who has still to be named, was pronounced dead at the scene of the accident last night at Auchlinn farm at Fisherie, near Turriff .
Paramedics and firefighters from Turriff and Macduff were called to the family owned farm around 8pm last night.
The accident is understood to have involved a Claas Lexion 460 combine harvester which had been operating in a field at the farm.
A Police Scotland spokeswoman said a joint investigation into what was being classified as an “industrial accident” would begin today by Police Scotland and the Health and Safety Executive.
The farm is owned by the Mackie family, of Balquhindachy Farm, Methlick.