A woman has been charged with murder after an eight-year-old boy was found dead in a central Queensland home.

Officers went to the address at Waterloo St in Berserker about 2.20am Saturday, where they found the boy unresponsive.

The property on was declared a crime scene and the Rockhampton Child Protection and Investigation Unit began investigating the sudden death.

A 36-year-old woman, who is known to the boy, was taken into custody and later charged with murder. She is due to face Rockhampton Magistrates Court on Monday.

Capricornia police acting inspector Luke Peachey said the death was a tragic event and officers and family members would be offered counselling.

“It hits a little bit harder when there’s an eight-year-old boy who’s been found deceased,” he said.

-AAP