American Samoa is a U.S. territory among the last inhabited places to celebrate New Year’s Eve midnight.
American Samoa observes UTC−11:00, one of the world’s latest inhabited time zones. When midnight arrives there, much of the planet has already entered January 1. The territory includes the main islands of Tutuila and Aunuʻu, as well as the Manuʻa Islands, with Pago Pago as its capital.
The International Date Line helps create the striking contrast. Nearby Samoa, an independent country, moved to the western side of the line in 2011 and became a full day ahead of American Samoa. The two Samoas are geographically close but can celebrate the same date at very different times.
“Among the last inhabited places” is more precise than “the last place on Earth.” Uninhabited U.S. islands such as Baker Island and Howland Island use UTC−12:00, which is later still. American Samoa is the canonical answer because it is inhabited and is a U.S. territory.