Sales tax in Kodiak Island Borough, Alaska
There is no single sales tax rate in Kodiak Island Borough. It runs from 0% to 7% depending on the exact address, because cities and special districts inside the county levy their own on top of the 0% state rate. The 0% state rate applies everywhere in the county; everything above that depends on where you are standing. These rates were read from Alaska's own published schedule and checked on September 9, 2026.
What is the sales tax rate in Kodiak Island Borough?
| Alaska state rate | 0% |
|---|---|
| Lowest combined rate in the county | 0% |
| Highest combined rate in the county | 7% |
The combined figures are the lowest and highest totals anywhere in Kodiak Island Borough, so the rows above do not add up to them.
How much sales tax is that on a purchase in Kodiak Island Borough?
At 0%, a $100 purchase carries $0.00 in sales tax and a $1,000 purchase $0.00, at the lowest rate in the county. At the highest, 7%, the same purchases carry $7.00 and $70.00. That is general merchandise; Alaska taxes some categories, often groceries, differently, as the note below explains.
Kodiak Island Borough's lowest rate is the lowest in Alaska, shared with 16 other counties. See every Alaska county.
Sales tax in counties next to Kodiak Island Borough
Kodiak Island Borough borders 1 county.
| County | Combined sales tax |
|---|---|
| Kenai Peninsula Borough, AK | 3% to 9.5% |
| Kodiak Island Borough, AK (this county) | 0% to 7% |
Why the rate here is not the whole story
Alaska levies no state sales tax, and the Kodiak Island Borough levies none either, so the borough line is not a tax boundary. Cities set the rate: Kodiak 7 percent, Ouzinkie 6 percent, and Larsen Bay and Old Harbor 3 percent. Akhiok, Port Lions and all unincorporated areas charge nothing.
How do I find the exact rate for an address in Kodiak Island Borough?
Use Alaska's own address lookup. In Kodiak Island Borough the rate depends on the address, anywhere from 0% to 7%.
Who has to collect sales tax in Kodiak Island Borough?
Any seller with a physical presence in Alaska collects at the rate for the address of the sale; a remote seller does once it passes Alaska's economic nexus threshold. Alaska sales tax covers the statewide rules and what is exempt.
Work out your own numbers
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Sales tax calculator
Tax on a specific purchase at this county's rate, and the total you will actually pay.
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Do you have to collect?
Whether your sales into Alaska cross its economic nexus threshold. A different question from the rate.
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Property tax in Kodiak Island Borough
The other local tax: effective rate and median bill for this county.
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Sales tax by county
Every US county, and how Alaska compares with the rest of the country.
Sources
- Kodiak Island Borough rates: Alaska Department of Commerce, Community and Economic Development, Office of the State Assessor, Alaska Taxable municipal tax survey, published as the DCCED Taxes: All Locations dataset (tax year 2025; earlier reported year used where a municipality did not report for 2025)
- Collected and verified September 9, 2026. Confidence: P on the rate components, P on the range (P read on a primary agency page, S strong but indirect, U unverified).