What location on earth most often receives rays from the sun at a direct overhead angle?

The location on Earth that most often receives rays from the sun at a direct overhead angle is the Equator. This region experiences direct sunlight at noon during the equinoxes, around March 21 and September 23, when the sun is positioned directly above the equator. Additionally, areas within the Tropics—specifically between the Tropic of Cancer and the Tropic of Capricorn—can also experience the sun directly overhead at different times of the year.