The single vehicle collision happened at around 3pm on the A90 at Menie, at the entrance to the golf estate, Police Scotland said.
The identity of the woman driving a black Volkswagen Golf has not been released.
The road was closed for several hours as investigators attended the scene.
Sergeant Stuart Lawrence said: “My thoughts are with her family and friends at this tragic time.
“We are keen to trace any drivers who may have been travelling on the road around the time and seen the vehicle prior to the collision.
“I would ask anyone who has any other information, including dash cam footage, which would assist our investigation to contact Police Scotland on 101.”