In special relativity, the time dilation effect is reciprocal: as observed from the point of view of any two clocks which are in motion with respect to each other, it will be the other party's clock that is time dilated. (This presumes that the relative motion of both parties is uniform; that is, they do not accelerate with respect to one another during the course of the observations.)
In contrast, gravitational time dilation (as treated in general relativity) is not reciprocal: an observer at the top of a tower will observe that clocks at ground level tick slower, and observers on the ground will agree. Thus gravitational time dilation is agreed upon by all observers, independent of their altitude.