This date is skipped altogether in Kiribati as the Phoenix Islands and Line Islands change time zones from UTC−11:00 to UTC+13:00 and UTC−10:00 to UTC+14:00, respectively.

Kiribati, officially the Republic of Kiribati, is an island country in the Micronesia subregion of Oceania in the central Pacific Ocean. Its permanent population is over 119,000 as of the 2020 census and more than half live on Tarawa. The state comprises 32 atolls and one remote raised coral island, Banaba. Its total land area is 811 km² (313 sq mi) dispersed over 3,441,810 km² (1,328,890 sq mi) of ocean.

The Phoenix Islands, or Rawaki, are a group of eight atolls and two submerged coral reefs that lie east of the Gilbert Islands and west of the Line Islands in the central Pacific Ocean, north of Samoa. They are part of the Republic of Kiribati. Their combined land area is 28 square kilometres (11 sq mi). The only island of any commercial importance is Canton Island. The other islands are Enderbury, Rawaki, Manra, Birnie, McKean, Nikumaroro, and Orona.

The Line Islands, Teraina Islands or Equatorial Islands are a chain of 11 atolls and coral islands in the central Pacific Ocean, south of the Hawaiian Islands. Eight of the atolls are parts of Kiribati. The remaining three—Jarvis Island, Kingman Reef, and Palmyra Atoll—are territories of the United States grouped with the United States Minor Outlying Islands. The Line Islands, all of which were formed by volcanic activity, are one of the longest island chains in the world, stretching 2,350 km (1,460 mi) from northwest to southeast. One of them, Starbuck Island, is near the geographic center of the Pacific Ocean. Another, Kiritimati, has the largest land area of any atoll in the world. Only Kiritimati, Tabuaeran, and Teraina have a permanent population. Besides the 11 confirmed atolls and islands, Filippo Reef is shown on some maps, but its existence is doubted.

UTC−11:00 is an identifier for a time offset from UTC of −11:00. This time is used in Niue, American Samoa, Swains Island, and parts of the United States Minor Outlying Islands. This is the latest inhabited time zone, meaning this is the last inhabited time zone to celebrate the New Year, as the world's latest time zone (UTC-12:00) occurs only in strict nature reserves, such as Howland and Baker Island.