Countries that will first enter the new year

Here are some countries that will be among the first to enter the new year:

1. Kiribati - December 31, 2023, at 12:00 PM (UTC+14)
2. Samoa - December 31, 2023, at 2:00 PM (UTC+13)
3. Tonga - December 31, 2023, at 2:00 PM (UTC+13)
4. Fiji - December 31, 2023, at 2:00 PM (UTC+12)
5. Vanuatu - December 31, 2023, at 2:00 PM (UTC+11)
6. New Zealand - December 31, 2023, at 3:00 PM (UTC+13)
7. Australia (eastern states) - December 31, 2023, at 3:00 PM (UTC+11)
8. Papua New Guinea - December 31, 2023, at 3:00 PM (UTC+10)
9. Solomon Islands - December 31, 2023, at 3:00 PM (UTC+11)
10. Nauru - December 31, 2023, at 4:00 PM (UTC+12)

Note that these times are in Coordinated Universal Time (UTC) and may vary depending on the specific location within each country.