The bank announced the closures as part of a "strategic review".
It said the move was a result of falling customer demand, and because of overlaps with other nearby branches.
Seven are in Aberdeen and the north east, four in Tayside, and three in the Highlands. Two are in Edinburgh, two in central Scotland, two in west Scotland and one in Lothian, Glasgow and Forth.
The full list is:
A Bank of Scotland spokesperson said: "In 2014 Lloyds Banking Group announced a three-year strategy, which included a programme of planned branch closures.
"As part of this strategic review, we can confirm today that Bank of Scotland will be closing 23 branches.
"In most cases, this is as a result of falling customer demand while in others it is because of overlaps with other nearby branches.
"Branches will continue to play an important role in our multi-channel customer offering.
"Bank of Scotland is committed to maintaining a local presence and we expect to continue to have the largest branch network in Scotland."
The Bank of Scotland has announced it is to close 23 branches in Scotland.