Baker Island and Howard Island are located just east of International Date Line and are, therefore, the last places on Earth to reach midnight on New Year's Eve. They are both uninhabited areas in the Pacific Ocean owned by the United States.
The last inhabited areas to reach midnight on New Year's Eve are the islands of American Samoa and Pago Pago. They exist in the Samoa Time Zone, which is 11 hours behind Coordinated Universal Time. In 2011, the island nation of Samoa was moved just across the International Date Line and is now 24 hours ahead of American Samoa, making Samoa the first area to reach midnight on New Year's Eve.