An SiC epitaxial wafer of an embodiment includes, an SiC substrate, and a p-type first SiC epitaxial layer that is formed on the SiC substrate and contains a p-type impurity and an n-type impurity. An element A and an element D being a combination of Al (aluminum), Ga (gallium), or In (indium) and N (nitrogen), and/or a combination of B (boron) and P (phosphorus) when the p-type impurity is the element A and the n-type impurity is the element D. The ratio of the concentration of the element D to the concentration of the element A in the combination(s) is higher than 0.33 but lower than 1.0.