Kiribati is widely described as one of the first inhabited places to welcome the New Year because of its UTC+14 time zone.
Kiribati is an island country in the central Pacific Ocean. Its Line Islands, including Kiritimati, lie on the eastern side of the International Date Line and observe Line Islands Time, which is UTC+14. That calendar position means midnight arrives there before it does in most other inhabited locations.
Kiribati moved the International Date Line to the east of its eastern islands in 1994. The change placed all of the country's territory on the same calendar day, correcting the practical problem of different islands being separated by a date even though they belonged to one nation.
Descriptions of Kiribati as “the first country” need care. The country has multiple island groups and time zones, and other Pacific locations also welcome the new year very early. The precise claim is about its UTC+14 Line Islands, especially Kiritimati, rather than every part of Kiribati.