UTC+14 reaches New Year's midnight first among the world's inhabited places that use the earliest civil time zone.
UTC+14 is fourteen hours ahead of Coordinated Universal Time, the global reference used for civil timekeeping. The zone is used by Kiribati's Line Islands, including Kiritimati, also called Christmas Island. As a result, those islands enter a new calendar date before most other inhabited locations.
Kiribati moved the International Date Line eastward around its islands in 1994 so that the country could share one working week across its widely scattered territory. The change placed the Line Islands on the calendar side associated with the next day.
“First” here refers to the legal time displayed on clocks, not to a single universal party or a fixed sunrise event. Time-zone boundaries and daylight-saving rules can change local comparisons, but UTC+14 is the key standard answer for the earliest inhabited civil time zone.