Grampian Police said an ambulance crew was called to the Bettridge Centre in Newtonhill shortly before 16:00.
They rushed the child to the Royal Aberdeen Children's Hospital but he was declared dead soon after.
A force spokesman said there were no suspicious circumstances surrounding the boy's death and a full investigation would be carried out.
He said: "The child's parents are aware and officers are with them at this difficult time."
A report will be sent to the procurator fiscal.
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