UTC+14:00 is an identifier for a +14 hour time offset from UTC. This is the highest time zone, meaning that areas in this zone are the first to see a new day, and therefore the first to celebrate a New Year.

UTC+14 stretches as far as 30° east of the 180° longitude line and creates a large fold in the International Date Line.

The central Pacific Republic of Kiribati introduced a change of date for its eastern half on 1 January 1995, from time zones −11 and −10 to +13 and +14. Before this, the country was divided by the date line, and the time zone UTC+14 did not exist. This meant that the date line in effect moved eastwards to go around this country.

As a British colony, Kiribati was centered in the Gilbert Islands, just west of the old date line. Upon independence in 1979, the new republic acquired the Phoenix and Line Islands from the United States and the country found itself straddling the date line. Government offices on opposite sides of the line could only communicate by radio or telephone on the four days of the week when both sides experienced weekdays simultaneously. A consequence of this time zone revision was that Kiribati, by virtue of its easternmost territory, the Line Islands, including the inhabited Kiritimati island, started the year 2000 on its territory before any other country on earth, a feature which the Kiribati government capitalized upon as a potential tourist draw. But Ariel and Berger comment that the international community has not taken this date line adjustment very seriously, noting that most world atlases still ignore this Kiribati dateline shift and continue to represent the International Date as a straight line in the Kiribati area.