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New Year is the time at which a new calendar year begins and the calendar's year count is incremented. In many cultures, the event is celebrated in some manner. The New Year of the Gregorian calendar, today in worldwide use, falls on 1 January (New Year's Day), as was the case with the Roman calendar. There are numerous calendars that remain in regional use that calculate the New Year differently.

The order of months in the Roman calendar was January to December since King Numa Pompilius in about 700 BC, according to Plutarch and Macrobius. It was only relatively recently that 1 January again became the first day of the year in Western culture. Until 1751 in England and Wales (and all British dominions) the new year started on 25 March – Lady Day, one of the four quarter days (the change to 1 January took place in 1600 in Scotland). Since then, 1 January has been the first day of the year. During the Middle Ages several other days were variously taken as the beginning of the calendar year (1 March, 25 March, Easter, 1 September, 25 December).^{[citation needed]} In many countries, such as the Czech Republic, Italy, Spain and the UK, 1 January is a national holiday.

For information about the changeover from the Julian calendar to the Gregorian calendar and the effect on the dating of historical events etc., see Old Style and New Style dates.

In the Gregorian calendar, New Year's Eve (also Saint Silvester's Day in many countries), the last day of the year, is on December 31. In many countries, New Year's Eve is celebrated at evening social gatherings, where many people dance, eat, drink alcoholic beverages, and watch or light fireworks to mark the new year. Some people attend a watchnight service. The celebrations generally go on past midnight into January 1 (New Year's Day).

The island nations of Kiribati and Samoa are the first to welcome the New Year while Honolulu, Hawaii is among the last places to welcome the New Year.