The country where the Sun sets first depends on the specific time of year and the country's geographical location in relation to the international date line. However, in general, the country where the Sun sets first is Kiribati, a group of islands located in the Pacific Ocean.
Kiribati is divided into three island groups: Gilbert Islands, Line Islands, and Phoenix Islands. The Line Islands, particularly the uninhabited atoll of Caroline Island (also known as Millennium Island), are situated the furthest east within the UTC+14 time zone. As a result, they are the first landmass to experience sunset each day.
It's important to note that this distinction can change during different times of the year due to daylight saving time adjustments or changes in the observation of time zones. Additionally, some regions, such as parts of Antarctica, may experience continuous daylight or darkness for certain periods, altering the concept of sunset and sunrise.