Distant galaxies are moving relative to us, and they will also be in a different gravitational field, so the combined effects of special and general relativity will cause their clock to move a bit differently from ours. The difference will be fairly small but it exists.
Tremongulous_Derf t1_irhccop wrote
Reply to Are we watching distant galaxies the same speed they would actually be experiencing? by the_ben_obiwan
Distant galaxies are moving relative to us, and they will also be in a different gravitational field, so the combined effects of special and general relativity will cause their clock to move a bit differently from ours. The difference will be fairly small but it exists.