Langkawi is an archipelago of 99 islands (an extra 5 temporary islands are revealed at low tide in the Andaman Sea, some 30 km off the mainland coast of northwestern Malaysia. The islands are a part of the state of Kedah, which is adjacent to the Thai border. By far the largest of the islands is the eponymous Pulau Langkawi with a population of some 45,000, the only other inhabited island being nearby Pulau Tuba. Langkawi is also an administrative district with the town of Kuah as the capital and largest town. Langkawi is a duty-free island.