Kiribati's Line Islands use UTC+14, making Kiritimati one of the first inhabited places to enter a new year.
UTC+14 is the world's most advanced civil time zone. Kiritimati, also called Christmas Island, is part of Kiribati and lies in the Line Islands. When its clocks reach midnight, much of the world is still on the previous calendar date.
Kiribati moved the International Date Line eastward around its islands in 1994 and 1995 so that the country would share the same calendar day. The change made its eastern islands among the first places to experience each new date.
The situation is often simplified by saying Kiritimati is “the first place in the world” to celebrate New Year's Eve. The exact claim depends on which inhabited locations are being compared, but UTC+14 is the key reason the island appears at the front of global countdown lists.