Time dilation, which is the phenomenon of time passing differently in different reference frames, depends primarily on two factors: relative velocity and gravitational potential. However, since you excluded speed and gravity from consideration, there are no other factors directly affecting time dilation in the context of special and general relativity.
In special relativity, time dilation occurs due to relative velocity between two observers. The faster an object moves relative to another observer, the more time appears to slow down for that object from the perspective of the stationary observer. This effect is described by the Lorentz transformation equations, and it is commonly known as "kinematic time dilation." However, since you excluded speed from consideration, this aspect of time dilation is not applicable.
In general relativity, time dilation is influenced by gravitational potential, meaning the strength of the gravitational field experienced by an observer. The closer an observer is to a massive object or a region with a strong gravitational field, the slower time appears to pass for that observer compared to a reference frame further away from the gravitational source. This phenomenon is called "gravitational time dilation." However, since you also excluded gravity from consideration, this aspect of time dilation is not applicable either.
Therefore, excluding speed and gravity, there are no other factors that directly influence time dilation in the context of special and general relativity.