Kiribati's Line Islands use the UTC+14 time zone, making them among the first inhabited places to enter each New Year.
UTC+14 is the world's most advanced standard time offset. Kiribati placed its eastern islands on that side of the International Date Line in 1995, ensuring that the country's territory would share the same calendar date rather than being divided by the line.
Kiritimati, also called Christmas Island, is the best-known inhabited island in the Line Islands. Its position means that midnight arrives there before it reaches most other populated places, making it a recurring focus of global New Year's coverage.
Being first by the clock does not mean the islands are geographically closest to the start of a new year. The result comes from the political placement of the date line and the time-zone rules used by Kiribati.