Where do you see that "date taken" info? Are you using macOS or maybe Windows? Do you convert .heic to .jpg when transferring from iPhone to the PC which might cause this?
It is normal for the file dates FileCreateDate & FileModifyDate to follow the computer's time zone.
But the internal metadata dates should be preserved. ExifIFD:DateTimeOriginal is the most important and usually IFD0:ModifyDate and ExifIFD:CreateDate are set the same. Newer iOS and iPadOS have also ExifIFD:OffsetTime that should be the time zone. GPS location or the lack of it might affect how Photos.app sorts images. Movie metadata dates are a different matter.
In macOS Internal image metadata date 'ExifIFD:DateTimeOriginal' as well as GPS can be checked outside Photos.app in Finder > View > Show Preview > Show More > 'Content Created' date in the right side panel (this is DateTimeOriginal but for some reason Apple labels it differently here).
Or in Preview.app > Tools > Show Inspector > i > Exif > 'Date Time Original' field which shows also the possible Time Zone info -- GPS info is also in that dialog (File dates, GPS, Title, Headline, Keywords, and Description are displayed in Finder > Get Info).

Windows uses different labels and might sometimes be misleading:
https://exiftool.org/forum/index.php?topic=6591.msg32875#msg32875
Or check dates with exiftool which is the golden standard:
exiftool -a -G1 -s -fileOrder5 FileName -api QuickTimeUTC=1 -api RequestTags=FileCreateDate -Time:All 2026-0218-1349-13.heic
[System] FileModifyDate : 2026:02:18 13:49:13+02:00
[System] FileAccessDate : 2026:03:02 07:58:45+02:00
[System] FileInodeChangeDate : 2026:03:02 07:58:44+02:00
[MacOS] FileCreateDate : 2026:02:18 13:49:13+02:00
[IFD0] ModifyDate : 2026:02:18 13:49:13
[ExifIFD] DateTimeOriginal : 2026:02:18 13:49:13
[ExifIFD] CreateDate : 2026:02:18 13:49:13
[ExifIFD] OffsetTime : +02:00
[ExifIFD] OffsetTimeOriginal : +02:00
[ExifIFD] OffsetTimeDigitized : +02:00
[ExifIFD] SubSecTimeOriginal : 515
[ExifIFD] SubSecTimeDigitized : 515
[GPS] GPSDateStamp : 2026:02:18
[XMP-exif] DateTimeOriginal : 2026:02:18 13:49:13
[XMP-xmp] ModifyDate : 2026:02:19 09:20:54+02:00
[XMP-xmp] CreateDate : 2026:02:18 13:49:13.515
[XMP-photoshop] DateCreated : 2026:02:18 13:49:13.515
[ICC-header] ProfileDateTime : 2022:01:01 00:00:00
[Composite] SubSecCreateDate : 2026:02:18 13:49:13.515+02:00
[Composite] SubSecDateTimeOriginal : 2026:02:18 13:49:13.515+02:00
[Composite] SubSecModifyDate : 2026:02:18 13:49:13+02:00