Kiribati is among the first inhabited countries to enter the New Year because its Line Islands use UTC+14.
The Republic of Kiribati stretches across a wide area of the Pacific Ocean. In 1995, it moved the International Date Line around its eastern islands so that the country would no longer be divided between different calendar dates. The Line Islands, including Kiritimati, consequently observe one of the world's earliest time zones.
UTC+14 is the most advanced standard time offset in regular civil use. When midnight arrives there, much of the world is still on the previous date. This makes Kiribati a frequent subject of New Year's Eve “first to celebrate” lists.
The wording matters: Kiribati is not a single point, and its islands use different time zones. Kiritimati is especially associated with the earliest New Year, while the Gilbert Islands use UTC+12 and the Phoenix Islands use UTC+13.