Who Celebrates New Year First?

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Which country celebrates New Year first?
Kiribati, specifically its Line Islands including Kiritimati (Christmas Island), is the first country to enter the new year. The Line Islands use UTC+14, the world's easternmost time zone. When it is midnight there, it is 10 AM on December 31 in London and 5 AM on December 31 in New York.
Which major city celebrates New Year first?
Among large, well-known cities, Auckland, New Zealand is typically cited as the first major metropolitan area to celebrate. Auckland observes New Zealand Daylight Time (NZDT, UTC+13) in summer, meaning its midnight arrives one hour after the Samoa and Tonga islands but well before Sydney, Tokyo, or any European or American city.
Which country celebrates New Year last?
The last places on Earth to enter the new year are the US Minor Outlying Islands (Baker Island and Howland Island) at UTC−12. These are uninhabited, so in terms of populated places, American Samoa (UTC−11) and the state of Hawaii (UTC−10) are among the last inhabited locations to celebrate.