Question: When removing one’s shoes which shoe should one take off first?

Answer: When removing one’s shoes one should first remove the left shoe.

عن أبي هريرة - رضي الله عنه - قال النبي - صلى الله عليه وسلم -: "إذا انتعل أحدكم فليبدأ باليمنى وإذا نزع فليبدأ بالشمال لتكن اليمنى أولهما تُنعل وآخرهما تُنزع"متفق عليه.
It is narrated from Sayyiduna Abu Huraira Radiyallahu Anhu that Nabi Sallallahu Alaihi Wasallam said: “ When you wear your shoes, wear the right one first and when removing your shoes, remove the left one first, so that the right one, is is first to be worn and last to be removed.” [Bukhari & Muslim]

And Allah Ta’ala Knows Best

Yusuf Moosagie