UTC+14 is the time zone that welcomes the New Year first among inhabited places.
The Line Islands of Kiribati, including Kiritimati, use UTC+14. Because the International Date Line bends around Kiribati's territory, these islands reach midnight before almost every other populated location on Earth. Their clocks are 14 hours ahead of Coordinated Universal Time.
This does not mean every location in the world celebrates at exactly the same moment according to its local clock. The date-line arrangement determines which civil date a place observes, while local celebrations depend on each community's schedule. Kiribati moved its eastern islands to the western side of the date line in 1994, bringing the whole country into the same calendar day.
New Zealand's Chatham Islands and mainland New Zealand celebrate later, despite their prominent public countdowns. American Samoa and Baker Island are among the last places associated with the calendar transition, though Baker Island is uninhabited.