Kiritimati is in the UTC+14 time zone, often making it one of the first inhabited places to enter a new year.
Kiritimati, also called Christmas Island, is part of Kiribati in the central Pacific Ocean. Its civil time is Line Islands Time, which is 14 hours ahead of Coordinated Universal Time. That unusually advanced offset places the island near the front of the global calendar sequence.
Kiribati moved the International Date Line eastward around its eastern islands in 1994, bringing the country's territory onto the same calendar day. Before that change, Kiribati's islands could be separated by a date difference even though they belonged to one country. Kiritimati is not the same place as Australia's Christmas Island, which lies in the Indian Ocean and uses a different time zone. “First” claims can depend on whether one means an inhabited location, a territory, or the first major city, so UTC+14 is the precise clue here.