The smart value Now returns the current date and time in UTC+00:00, as documented here: https://support.atlassian.com/cloud-automation/docs/jira-smart-values-date-and-time/#Current-date-and-time---now-- 

This is not, however, clearly flagged in the automation rule UI, which leads users to assume that the value will match their own timezone.

Given the way this value functions, it would be best not to refer to it in the UI without further info:

Workaround

You can set your timezone of choice https://support.atlassian.com/cloud-automation/docs/jira-smart-values-date-and-time/#Convert-timezone-date---