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."

And former Kilmarnock boss Kenny Shiels has told BBC Scotland he would be "very interested" in the role.
Ian Baraclough parted company with the club on Wednesday, a day after the Steelmen had been knocked out of the Scottish League Cup by Greenock Morton.
Former Well captain and current Under-20s coach Stephen Craigan has been put in caretaker charge of the first team.
His first assignment will be at home to Partick Thistle on Saturday.
Shiels, most recently of Thai side BEC Tero Sasana, was considered by Motherwell last year but ultimately missed out as Baraclough was appointed in December.
And, when asked on Radio Scotland's Sportsound about the current vacancy, Shiels said: "I'm very interested because I see it as a good fit for me.
"It's a provincial club and I've had a period now where I've worked in a [Scottish FA] youth academy in Scotland and I can see so much good going on down there with [academy director] Scott Leitch at Motherwell's academy,
"There is a good conveyor belt coming through and I see massive potential at that club, I really do."
The Northern Irishman, who won the Scottish League Cup with Killie in 2012, also indicated he would be willing to work with Motherwell's current coaching staff.
After leaving Killie in 2013, Shiels had a short spell in charge of Morton before his role with the SFA and subsequent move to Thailand. He has also managed several clubs in his homeland.
"One of my greatest skills is the management of the staff and certainly that would be one that I would welcome," he added. "Stephen's a good lad."

The defensive midfielder joined from Caen last summer for £6m and went on to make 40 appearances in Leicester's Premier League-winning campaign.
Kante, 25, was part of the France squad that reached the final of Euro 2016.
"I am so happy to have signed for one of the biggest clubs in Europe. It's a dream come true for me," he said.
Kante is Chelsea's second signing of the summer after Belgian striker Michy Batshuayi joined from Marseille.
"The opportunity to work with Antonio Conte, a brilliant coach, and some of the best players in the world was simply too good to turn down," said Kante.
Leicester said they accepted a club record fee on Friday before Kante finalised terms and completed a medical.
"Despite the offer of a substantially improved, long-term contract, it became apparent that N'Golo's wish was to join Chelsea," said a Foxes statement.
Leicester striker Jamie Vardy turned down a move to Arsenal earlier in the summer, but there is continued speculation winger Riyad Mahrez could leave.
Chelsea technical director Michael Emenalo described Kante as a "fantastic" signing with "exceptional quality".
"He is a perfect fit in terms of Antonio Conte's philosophies and the style of football he wants to play," added Emenalo.
Meanwhile, Conte lost his first game in charge as they were beaten 2-0 by Rapid Vienna in a friendly. Chelsea fielded a strong side captained by John Terry and including Branislav Ivanovic, Nemanja Matic, Willian, Ruben Loftus-Cheek and Diego Costa.
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The Bank of Scotland has announced it is to close 23 branches in Scotland.
[NEXT_CONCEPT]
Motherwell have received more than 30 applications for the vacant manager's position at Fir Park.
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Chelsea have signed Leicester City midfielder N'Golo Kante on a five-year deal for a fee believed to be in the region of £30m.