Kiribati is widely known as one of the first inhabited countries to welcome the New Year because part of it uses UTC+14.
The country’s Line Islands, including Kiritimati, lie on the far eastern side of the International Date Line and observe Line Islands Time, which is UTC+14. That time-zone placement means their calendar date advances earlier than in most other inhabited places.
Kiribati moved the International Date Line east of its territory in 1995 so that all of its islands would share the same working week. Before that change, the country’s island groups could be separated by a date difference despite belonging to one nation.
“First” claims depend on the exact definition being used: first country, first inhabited island, and first major city are not interchangeable. Kiribati is nevertheless the standard answer in New Year geography because Kiritimati is inhabited and uses the world’s most advanced civil time zone.