Kiritimati, in Kiribati, observes New Year's Eve at UTC+14, the world's furthest-ahead civil time zone.
Kiritimati is also known as Christmas Island and is part of Kiribati's Line Islands. Its position on the eastern side of the International Date Line places it among the first inhabited locations to reach a new calendar date. Kiribati moved the date line for its eastern islands in 1995 so the country could share the same calendar day.
Because time-zone rules can change, saying that Kiritimati is “first” is shorthand for the first places using the earliest civil time. The island is not the first point on Earth in every astronomical sense, and several islands share the UTC+14 offset.
The name Kiritimati is a local rendering of “Christmas,” reflecting the island's pronunciation system. The island belongs to the Line Islands group, far from Kiribati's capital, South Tarawa.