UTC+14 reaches midnight first during the global New Year's Eve countdown.
UTC+14 is the world’s most advanced civil time offset, placing local clocks fourteen hours ahead of Coordinated Universal Time. The offset is used by Kiribati’s Line Islands, including Kiritimati, also known as Christmas Island. As a result, those islands are among the first inhabited places to enter a new calendar year.
Kiribati moved the date line for its eastern islands in 1994 so the country’s territory would share the same calendar day. Before the change, the islands on opposite sides of the former date-line arrangement could be separated by a calendar day despite belonging to one nation. The shift also supported closer administrative and economic coordination.
UTC+14 is not a country name and does not mean every part of Kiribati uses that offset. Kiribati spans three island groups and observes multiple time zones, including UTC+12 and UTC+13. The precise answer to the “first offset” question is therefore UTC+14, rather than simply Kiribati.