Tonga celebrates New Year at 10:00 AM UTC, the earliest time zone worldwide.
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Culture
Tonga, located just west of the International Date Line, is among the first places on Earth to welcome the New Year. This island nation celebrates this festive occasion earlier than most of the world, at UTC+13 or even UTC+14 during daylight saving changes. Compared to major global cities, Tonga's time zone allows it an earlier celebration, making it famous for its unique countdown traditions and fireworks displays.
Source: timeanddate.com