The girl was discovered by emergency services when they were called to a Lowood residence about 11.10pm on Monday, police said.
Two other children were inside the property at the time but were not injured, police allege.
All three children were known to the 31-year old woman, police said.
Police said on Tuesday that the woman had been charged with one count of murder.
She is due to appear in Ipswich Magistrates Court on Tuesday afternoon.
Detective Inspector Michael Manago said the woman had been identified as the child's mother.
"This is an incredibly tragic situation, even more tragic given the presence of the other children at the dwelling at the time," he told reporters on Tuesday.
The other two children are in the care of family members, he said.
"Their wellbeing remains a priority for all involved," Det Insp Manago said.
Police earlier said a child had been located unresponsive and declared deceased at the scene after emergency services arrived on Monday night.
"A crime scene has been declared and investigations into the circumstances is underway."
The 31-year-old woman was charged after assisting police with inquiries earlier on Tuesday.
"There is no ongoing threat to the community," a police statement said.
Queensland Premier David Crisafulli sent his condolences to the child's family.
"My reaction is one of deep sorrow, and it's just so deeply troubling, and I want to see a full and thorough investigation,'' he told reporters on Tuesday.
''That community and the state will grieve at that, and they will feel that very deeply."
A post mortem examination would be conducted in the near future for greater clarity on how the child died, police said.
Anyone with information has been urged to contact police.
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