The concept of the "last sunset" is subjective and depends on how you define it. If we consider the last sunset in terms of time zones, then the country or region farthest west in the world would experience the sunset last.
In terms of time zones, the Line Islands, part of the Pacific island nation of Kiribati, are the farthest east and therefore experience the last sunset each day. The specific islands in the Line Islands that observe the latest sunset are Caroline Island (also known as Millennium Island) and the islands of the uninhabited Flint Island and Vostok Island. These islands are located approximately 2,000 kilometers (1,243 miles) south of Hawaii.
It's worth noting that other regions like Samoa and American Samoa, located to the east of the Line Islands, underwent time zone adjustments in the past to align with neighboring countries. As a result, the Line Islands are currently considered to have the last official sunset.
Please keep in mind that this information is accurate Time zone adjustments or changes made after that date may affect the accuracy of this information.