Police were called to Westgate Oxford in the city centre at about 07:00 BST and an investigation is under way.
The complex is due to open on 24 October and will have more than 100 shops.
"Formal identification is yet to take place...the death is being treated as unexplained," a spokesperson for Thames Valley Police said.
A contractor called Chris, who claimed to work at the site, told the BBC that building work was stopped when a body was found in the central mall.
He said it was believed to be an accident involving a construction worker.
The contractor added that work had been taking place "around the clock" to get the shopping centre finished on time.
A spokesperson for Westgate Oxford Alliance said: "We are aware of an incident at the Westgate Oxford site and the site is partially closed.
"The emergency services are investigating."
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