Kiribati is often described as the first country to enter the New Year because its Line Islands use the UTC+14 time zone.
Kiribati is an island country in the central Pacific made up of the Gilbert, Phoenix, and Line island groups. Kiritimati, also called Christmas Island, belongs to the Line Islands and observes UTC+14, the world's most advanced civil time zone. As a result, midnight arrives there before it does in most other inhabited places.
Kiribati moved the International Date Line eastward around its territory in 1994, bringing its scattered islands onto the same calendar day. The change is why the country is frequently highlighted in New Year's Eve coverage. The “first country” description refers to the part of Kiribati using UTC+14, not every island in the nation simultaneously.
Samoa and Tonga are also among the earliest countries to celebrate, but they use different time zones. Time-zone rules and daylight-saving policies can change, so precise comparisons depend on the date and the locations being compared.