Kiribati is the island nation associated with Kiritimati, one of the first inhabited places to enter each New Year.
Kiritimati, also called Christmas Island, lies in the central Pacific and belongs to Kiribati. Its local time is UTC+14, the world's most advanced civil time zone. Because the International Date Line bends around national boundaries and island groups, Kiritimati reaches January 1 before most other inhabited locations.
Kiribati moved the date line eastward for its eastern islands in 1995. Before that change, the country was divided by the date line, making it difficult for the nation to share the same calendar date. The adjustment placed all of Kiribati on the same side of the line and strengthened its association with being among the first countries to welcome the new year.
The phrase “first country” can be misleading because time-zone boundaries and inhabited islands matter. Kiribati is the country; Kiritimati is the specific island commonly highlighted in New Year's coverage.