What country sees the new day last?

The country that sees the new day last is the United States, specifically the unincorporated territory of Baker Island, which is located just west of the International Date Line. This means that it is one of the last places on Earth to experience a new day. However, since Baker Island is uninhabited, the last inhabited place to see the new day is generally considered to be American Samoa, which is close to the International Date Line.