Police say emergency services were called after the man was involved in an altercation outside a Robina tavern after 10pm on August 17.

The injured man was taken to a Gold Coast hospital but died soon after arrival.

Police said another 26-year-old man fled before officers arrived at the pub.

Investigations led police to a Mermaid Beach address where the 26-year-old was taken into custody early the next day and charged with murder.

Police said on Tuesday a 31-year-old Southport woman had been found at an address south of Brisbane on Monday and charged with accessory after the fact to murder.

She is set to appear in court on Tuesday after being denied bail.