UTC+14 is the first time-zone offset to enter a new calendar year, and Kiritimati in Kiribati is its best-known inhabited location.
Kiritimati, also called Christmas Island, belongs to Kiribati’s Line Islands. The islands use the UTC+14 offset, placing them ahead of locations west of the International Date Line during New Year celebrations.
Kiribati moved the International Date Line around its territory in 1995 so its scattered islands would share the same calendar date. As a result, the country is often described in travel coverage as one of the first places to welcome January 1.
UTC+14 is an offset, not a separate clock system or a claim that every Kiribati island celebrates first. Kiribati spans several time zones, while the Line Islands, including Kiritimati, use the earliest one.