Country starts new year 1st

The first country to celebrate the New Year is Kiribati, specifically the Line Islands like Kiritimati (Christmas Island), located in the Pacific Ocean. They are 14 hours ahead of UTC, making them the first to ring in the New Year.
The last place to celebrate the New Year is the United States’ Baker Island and Howland Island, also in the Pacific Ocean. These islands are 12 hours behind UTC, meaning they welcome the New Year almost a full day after Kiribati.
This fascinating time difference highlights how our world experiences the same celebration across different moments.